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of <h1>Tribunal Upholds Decision on Valve Re-Classification, Dismisses Appeals</h1> <h3>GOODYEAR INDIA LTD. Versus COLLECTOR OF CUSTOMS</h3> The Tribunal upheld the decision refusing re-classification of inner-tube valves under a different sub-heading, dismissing the appellants' appeals. - ... Classification The judgment concerns the classification of inner-tube valves under C.T.A. The appellants sought re-classification under a different sub-heading but were refused. The Tribunal upheld the earlier decision and dismissed the appeals. (Citation: 1987 (11) TMI 266 - CEGAT, NEW DELHI)
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