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of <h1>CESTAT Mumbai: Friction Disc Parts Classified as Friction Materials, Not Parts</h1> The Appellate Tribunal CESTAT, Mumbai upheld the classification of parts of friction disc for electronic magnetic clutches and brakes under Heading 68.13 ... Classification The judgment by Appellate Tribunal CESTAT, Mumbai addressed the classification of parts of friction disc for electronic magnetic clutches and brakes. The goods were classified under Heading 68.13 of the Customs Tariff as friction materials, not as parts under Heading 8505.90. The tribunal upheld the classification under Heading 68.13, stating that specific entries take precedence over general ones. The appeal was dismissed.
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