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<h1>CESTAT Mumbai: Unloaders & Tippers Classified under Central Excise Tariff</h1> The Appellate Tribunal CESTAT, Mumbai upheld the classification of unloaders and tippers under sub-heading No. 8428.90 of the Central Excise Tariff Act, ... Classification of goods The Appellate Tribunal CESTAT, Mumbai upheld the classification of unloaders and tippers under sub-heading No. 8428.90 of the Central Excise Tariff Act, 1985. The Tribunal noted that a similarly placed manufacturer had goods classified under Chapter 84, so the appellant should receive the same benefit. The appeal filed by the Revenue was dismissed.