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<h1>Appellate Tribunal rules on classification of 'Synthetic Resin Bonded Glass Fibre Sheets' under customs tariff</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, BANGALORE Versus ICP. (INDIA) LTD.</h3> The Appellate Tribunal CEGAT ruled in favor of the Revenue, holding that 'Synthetic Resin Bonded Glass Fibre Sheets' should be classified under Heading ... Classification The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Revenue in the case involving classification of 'Synthetic Resin Bonded Glass Fibre Sheets.' The correct classification was under Heading 7014.00, not 8547.00. The Collector's order was set aside due to misinterpretation of Chapter Note.