CESTAT rules cycle tube valves under 84.81, not 87.14. Only record mistakes can be rectified.

The Appellate Tribunal CESTAT, Ahmedabad ruled that cycle bicycle tube valves are classified under heading 84.81, not 87.14. The appellant's claim for classification under heading 87.14 was rejected. The tribunal held that only mistakes apparent on the face of the record can be rectified, dismissing the appeal due to the need for a lengthy argument process.

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The Appellate Tribunal CESTAT, Ahmedabad ruled on the classification of cycle bicycle tube valves under heading 84.81, not 87.14. The appellant's claim for classification under heading 87.14 was rejected. The tribunal stated that only mistakes apparent on the face of the record can be rectified, and rejected the appellant's plea as it required a lengthy argument process. The appeal was dismissed.

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