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of <h1>Appellate Tribunal upholds Collector's decision on fabric classification</h1> <h3>COLLECTOR OF CENTRAL EXCISE, INDORE Versus HUKUM CHAND MILLS LTD.</h3> The Appellate Tribunal CEGAT upheld the Collector (Appeals) decision to classify fabrics under Tariff Item 22 as man-made fabrics, rather than Tariff Item ... Classification The Appellate Tribunal CEGAT, New Delhi heard an appeal by the department against the Collector (Appeals) order regarding the classification of fabrics. The department argued for classification under Tariff Item 19 as cotton fabrics, but the Tribunal upheld the Collector's decision to classify them under Tariff Item 22 as man-made fabrics based on the percentage of man-made fibers. The appeal was dismissed.
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