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<h1>Appellate Tribunal Upholds Classification of Picture Varnish & Paper Coating</h1> The Appellate Tribunal CEGAT, Mumbai upheld the classification of picture varnish, paper coating, and paper glazer under Chapter CET sub-heading 3208.90. ... Demand - Show cause notice The Appellate Tribunal CEGAT, Mumbai upheld the classification of picture varnish, paper coating, and paper glazer under Chapter CET sub-heading 3208.90. The appellant succeeded in the appeal due to lack of jurisdiction in issuing the show cause notice, despite the classification dispute being settled against them.