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<h1>Appellate Tribunal Upholds Classification of 'Bus Trunking' under Sub-heading 8538.00</h1> The Appellate Tribunal CEGAT, Court No. II, New Delhi upheld the classification of 'Bus Trunking' under sub-heading 8538.00, dismissing the Department's ... Bus Trunking The Appellate Tribunal CEGAT, Court No. II, New Delhi considered the classification of 'Bus Trunking' under sub-heading 8538.00 or 8544.00. The Tribunal upheld the classification under sub-heading 8538.00, dismissing the Department's appeal.