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<h1>Appellate Tribunal Upholds Commissioner's Classification Decision on Earth Pipes & Cross Arms</h1> The Appellate Tribunal CEGAT, Bangalore upheld the decision of the Commissioner (Appeals) on the classification of Earth Pipes and Cross Arms, rejecting ... Manufacture The Appellate Tribunal CEGAT, Bangalore upheld the decision of the Commissioner (Appeals) regarding the classification of Earth Pipes and Cross Arms. The Tribunal found no merit in the Revenue's appeal and rejected it. The Tribunal also referenced previous orders regarding the non-dutiable status of Cross Arms.