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<h1>Tribunal overturns classification decision on ultrasonic transducers, citing policy error.</h1> <h3>BAJAJ AUTO LTD. Versus COMMISSIONER OF CUSTOMS, MUMBAI</h3> BAJAJ AUTO LTD. Versus COMMISSIONER OF CUSTOMS, MUMBAI - 1998 (97) E.L.T. 542 (Tribunal) The appellant imported ultrasonic transducers as spares for grinding machines. The department classified them under a restricted category, but the tribunal found that transducers are not complete devices and allowed the appeal. The transducers were held to fall under a different entry in the policy, leading to the impugned order being set aside.