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<h1>Tribunal Allows Name Change to 'Ceat Ltd.' and Rules on Customs Duty Appeals</h1> The Tribunal allowed the change of title from 'M/s. Ceat Tyres of India Ltd.' to 'Ceat Ltd.' in 14 appeals. Appeals regarding inclusion of landing charges ... Classification - Appeal - Valuation The Tribunal allowed the change of title from 'M/s. Ceat Tyres of India Ltd.' to 'Ceat Ltd.' in 14 appeals. The appeals involved the inclusion of landing charges in CIF value for customs duty assessment. Appeals were rejected except one related to insoluble sulphur classification under Heading 35.01/32-(10) of CTA. The appeals were disposed of accordingly.