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of <h1>Appellate Tribunal rules on electrical item classification dispute, overturns initial decision.</h1> The Appellate Tribunal CEGAT, Mumbai ruled in favor of the Revenue in a case concerning the classification of an electrical item 'shunt'. The item was ... Classification The Appellate Tribunal CEGAT, Mumbai ruled in favor of the Revenue in a case regarding the classification of an electrical item 'shunt'. The item was found to be specifically covered under Entry 85.33 of the Central Excise Tariff. The Commissioner (Appeals) was deemed to have wrongly classified the item under 90.33 instead of 85.33. The appeal by the Revenue was allowed, and the impugned order was set aside.
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