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<h1>CEGAT Appeal Dismissed, Dumpers Classified Under Heading 84.22</h1> <h3>COLLECTOR OF CUSTOMS Versus EIMCO ELECON (INDIA) LTD.</h3> The appeal before the Appellate Tribunal CEGAT, New Delhi regarding the classification of 'Load Haul Dumpers' was dismissed as 'not pressed' based on the ... Classification The appeal before the Appellate Tribunal CEGAT, New Delhi involved the classification of 'Load Haul Dumpers' as either a motor vehicle or a loading machine. The Board classified the dumpers under Heading 84.22. The appeal was dismissed as 'not pressed' based on the submission by the SDR.