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<h1>Appellate Tribunal reclassifies flywheels for tape deck mechanism under Customs Tariff Act</h1> The Appellate Tribunal reclassified flywheels for tape deck mechanism under Heading No. 84.63 instead of Chapter 92.01/13 as per the Customs Tariff Act, ... Classfication The case involves the classification of flywheels for tape deck mechanism under the Customs Tariff Act. The lower authorities classified them under Chapter 92.01/13, but the appellants seek reassessment under Heading No. 84.63. The Department does not oppose the reclassification. The Appellate Tribunal agrees with the appellants, classifying the flywheels under Heading No. 84.63 and grants consequential relief.