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<h1>CESTAT Mumbai: 'Bus Ducts' Classified Under 8538.00, Not 8544.00. Revenue Appeal Rejected.</h1> The Appellate Tribunal CESTAT, Mumbai upheld the classification of 'Bus Ducts' under sub-heading 8538.00 and rejected Revenue's claim for classification ... Classification The Appellate Tribunal CESTAT, Mumbai upheld the classification of 'Bus Ducts' under sub-heading 8538.00 based on precedent and rejected Revenue's claim for classification under Chapter sub-heading 8544.00. The appeal filed by the Revenue was rejected.