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of <h1>CESTAT Kolkata: Appeal Dismissed on Goods Classification 3926.90</h1> The Appellate Tribunal CESTAT, Kolkata dismissed the Department's appeal regarding the classification of goods under 3926.90, holding that a subsequent ... Departmental clarifications The Appellate Tribunal CESTAT, Kolkata heard a case where the Lower Appellate Authority classified goods under 3926.90 effective from the date of a Trade Notice. The Department appealed based on an amendment to Section 11A of the Central Excise Act, but the Tribunal found the amendment did not override a previous Supreme Court decision. The appeal was dismissed.
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