CEGAT Mumbai: "Sunpac" Classified as Profile Shapes under Heading 39.16

The Appellate Tribunal CEGAT, Mumbai allowed the appeal, classifying the product "Sunpac" under Heading 39.16 as profile shapes, contrary to the department's classification under Heading 39.20.

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The Appellate Tribunal CEGAT, Mumbai allowed the appeal regarding the classification of the product "Sunpac" manufactured by the appellant, setting aside the impugned order. The Tribunal held that the product should be classified under Heading 39.16 as profile shapes, rejecting the department's classification under Heading 39.20.

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