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<h1>Insoluble Sulphur with 20% Oil Content Classified under CTA Heading 25.01/32(10)</h1> The Appellate Tribunal CEGAT, New Delhi classified insoluble sulphur with 20% oil content under heading 25.01/32(10) CTA, in line with a prior Tribunal ... Classification The Appellate Tribunal CEGAT, New Delhi decided that insoluble sulphur with 20% oil content is classifiable under heading 25.01/32(10) CTA, following a previous Tribunal order. The appeals were allowed, and relief was granted to the appellants. (Citation: 1989 (6) TMI 205 - CEGAT, New Delhi)