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of <h1>Tribunal dismisses appeal on furnace parts classification under 8516.80 as resistor, affecting Customs duty.</h1> The appeal by M/s Steel Authority of India against the classification of furnace parts under chapter heading 8516.80 was dismissed by the Appellate ... Classification The appeal by M/s Steel Authority of India against the classification of furnace parts under chapter heading 8516.80 was dismissed by the Appellate Tribunal CEGAT, CALCUTTA. The heating element in question was classified as a resistor under 85.16, based on its function of thermal conductivity. The tribunal found the classification adopted by Customs to be correct, making the appellants ineligible for Notification No. 69/87.
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