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<h1>Tribunal classifies plastic wheels as plastic articles, not trailer parts.</h1> The appellate tribunal upheld the decision classifying moulded plastic wheels under Central Excise Tariff sub-heading 3926.90 as plastic articles, not ... Moulded plastic wheels The appellate tribunal upheld the decision regarding the correct classification of moulded plastic wheels under Central Excise Tariff sub-heading 3926.90 as articles of plastic, not under CET sub-heading 8716.00 as parts of trailers. The wheels were found to be of plastic and used for various purposes, leading to the rejection of the appeal.
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