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of <h1>CEGAT Tribunal: Correct Classification of Shellac Bond Powder under Customs Tariff Act</h1> The Appellate Tribunal CEGAT NEW DELHI ruled in favor of the appellants, ordering the re-assessment of Shellac Bond Powder under Heading 38.01/19(1) of ... - The appellants sought re-assessment of Shellac Bond Powder under Customs Tariff Act, 1975. Goods were a mixture of Shellac and Manilla gum, not polymerised. Department's classification was deemed inappropriate. Goods to be re-assessed under Heading 38.01/19(1) with refund granted. Appellate Tribunal CEGAT NEW DELHI ruled in favor of the appellants.
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