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<h1>Appellate Tribunal confirms GM bars' tariff classification as per Tariff Item 26AA(ia).</h1> The Appellate Tribunal upheld the classification of GM bars under Tariff Item 26AA(ia) as correct, dismissing the Department's appeal against the ... classification The Department filed an appeal against the order of the Collector (Appeals) regarding the classification of GM bars manufactured by the Respondents. The Appellate Tribunal dismissed the appeal, stating that the classification of GM bars under Tariff Item 26AA(ia) was correct, and therefore, no differential duty was applicable for the extended period.