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<h1>CEGAT Classifies Photocopier Console Assembly, Allows Refund Claim under Customs Act</h1> The Appellate Tribunal CEGAT, New Delhi classified the console assembly for a photocopier under Tariff sub-heading 8537.10 and allowed a refund claim ... Classification - Refund The Appellate Tribunal CEGAT, New Delhi ruled on the classification of console assembly for a photocopier and a refund claim under the Customs Act. The assembly was classified under Tariff sub-heading 8537.10, not 9009.90. The refund claim was allowed as the principle of unjust enrichment did not apply since the product was captively consumed in manufacturing. The Revenue's appeal was dismissed.
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