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of <h1>CEGAT Classifies Tubular Trollies under Tariff Item 68</h1> The Appellate Tribunal CEGAT ruled in favor of the appellants, determining that the Tubular trollies should be classified under Tariff Item 68 as opposed ... Classification The Appellate Tribunal CEGAT, New Delhi heard a case where a manufacturer classified Tubular trollies under Tariff Item 68, but a show cause notice reclassified them under Tariff Item 40. The appellants argued that the trolley is not furniture and cited a Bombay High Court judgment. The Revenue claimed the trolley is furniture based on a Punjab & Haryana High Court judgment. The Tribunal ruled in favor of the appellants, stating the trolley is not furniture but a necessary part of the dairy industry, falling under Tariff Item 68. The appeal was allowed.
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