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of <h1>CEGAT rules in favor of appellants in goods classification case</h1> <h3>DEI-ICHI KARKARIA PVT. LTD. Versus COLLECTOR OF CUSTOMS</h3> The Appellate Tribunal CEGAT, New Delhi allowed the appeals in favor of the appellants in a case concerning the classification of imported goods under ... Octyl Phenol and Dedecyl Phenol The judgment by Appellate Tribunal CEGAT, New Delhi involved a dispute over the classification of imported goods under Tariff Item 68 or 65. The appellants claimed the goods fell under TI 68 based on a letter from the Collector of Customs. The Tribunal, considering predominant use and lack of evidence from Revenue, ruled in favor of the appellants, classifying the goods under TI 68. As a result, the appeals were allowed in favor of the appellants.
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