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<h1>Appeal on Gauge Glasses Classification: Appellate Tribunal Decision Favoring Appellants</h1> The appeal was transferred to the Appellate Tribunal CEGAT, New Delhi under Section 131B of the Customs Act, 1962. The dispute was regarding the ... Gauge Glasses The appeal was transferred to the Appellate Tribunal CEGAT, New Delhi under Section 131B of the Customs Act, 1962. The dispute was regarding the classification of Gauge Glasses, which were ultimately classified under Heading No. 90.29(1) of the Customs Tariff Schedule. The appeal was allowed in favor of the appellants.