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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>CESTAT Mumbai: Appeals Dismissed on Customs Duty Refund for Heating Elements & Fan Spares</h1> The Appellate Tribunal CESTAT, Mumbai dismissed two appeals regarding the refund of customs duty. The first appeal concerning the classification of ... Classification The Appellate Tribunal CESTAT, Mumbai dismissed two appeals regarding refund of customs duty. The first appeal was about the classification of heating elements, which was found to be correctly classified under Heading 85.16. The second appeal was about spares for fan and driver hub assembly, which were also correctly classified. Both appeals were dismissed.

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