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of <h1>Tribunal Upholds Classification of Fibre Glass Components for Circuit Breakers</h1> <h3>BHARAT HEAVY ELECTRICAL LTD. Versus COLLECTOR OF CUSTOMS</h3> The Tribunal upheld the classification of Fibre Glass Components for Circuit Breakers under Item No. 22F of the Central Excise Tariff Schedule, denying ... Classification The judgment involves the classification of Fibre Glass Components for Circuit Breakers for levy of additional duty of Customs. The appellants claimed classification under Item No. 68 of the Central Excise Tariff Schedule or exemption under Notification No. 228/76-Cus. The Tribunal upheld the classification under Item No. 22F of the CET and dismissed the appeal.
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