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<h1>CESTAT Kolkata: Cast Iron Socket reclassified as pipe fittings under Heading No. 73.07</h1> The Appellate Tribunal CESTAT, Kolkata allowed the Department's appeal, classifying Cast Iron Socket A, B, C, D as pipe fittings under Heading No. 73.07 ... Tube or pipe fittings The Appellate Tribunal CESTAT, Kolkata allowed the Department's appeal regarding the classification of Cast Iron Socket A, B, C, D as pipe fittings under Heading No. 73.07 instead of Heading No. 73.03. The impugned order was set aside, and the goods were directed to be classified under Heading No. 73.07.