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of <h1>Appellate Tribunal Upheld Classification of Nickel-like Screens</h1> The Appellate Tribunal CEGAT, Mumbai upheld the classification of nickel-like screens as parts of filters under heading 84.21, rejecting the appellant's ... Nickel like screen form parts of filters for liquids or gases The Appellate Tribunal CEGAT, Mumbai considered the classification of nickel-like screens as parts of filters under heading 84.21. The appellant classified them under sub-heading 10, but the Asst. Collector classified them under sub-heading 90, which was upheld. The screens were deemed to be parts of filters and rightly classified as such. The appeal was dismissed.
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