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<h1>Tribunal rules in favor of appellants due to Collector's classification error</h1> The Tribunal set aside the Collector (Appeals)'s order classifying items under Tariff Item No. 33 instead of Tariff Item 68, ruling in favor of the ... Adjudication by Assistant Collector - Jurisdiction The appeal was filed against the order passed by the Collector (Appeals), New Delhi. The Assistant Collector classified the items under Tariff Item 68, but the Collector (Appeals) classified them under Tariff Item No. 33. The Appellants argued that the orders were not sustainable due to the Assistant Collector's lack of authority to adjudicate the matter beyond six months after 1985. The Tribunal found in favor of the Appellants, setting aside the impugned order.
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