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<h1>Classification Dispute: Bicycle Part vs. Iron Spring</h1> The product 'Outer Cable for Bicycles' was classified as a bicycle part under Chapter Heading 87.14, not as a spring of iron and steel under Chapter ... Classification The issue in the case was the classification of an intermediate product, Outer Cable for Bicycles, as either a bicycle part or a spring of iron and steel. The product, although made of steel, was coated with PVC and did not have the property of returning to its original form like a spring. It was classified as a bicycle part under Chapter Heading 87.14, not as a spring under Chapter Heading 73.20. The appeal was rejected by the Appellate Tribunal CESTAT, Mumbai.
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