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of <h1>Tribunal Upholds Duty Paid on G.I. Threaded Stay Rods</h1> The Appellate Tribunal CEGAT, New Delhi upheld the duty paid by M/s. Devkinandan & Sons for G.I. threaded stay rods and anchor plates classified under ... S.S.I. Exemption - Value of clearances The judgment by the Appellate Tribunal CEGAT, New Delhi involved M/s. Devkinandan & Sons manufacturing G.I. threaded stay rods and anchor plates classified under different Tariff Headings. The appellants claimed exemption as a small scale unit under Notification No. 175/86. The tribunal ruled that since both products were classified under the same Chapter, there was no need to bifurcate them, upholding the duty paid by the appellants.
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