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of <h1>CEGAT Appeal: Fire-fighting Items Classification Dispute Partially Allowed</h1> The appeal before the Appellate Tribunal CEGAT, New Delhi regarding the classification of fire-fighting items under the Central Excise Tariff Act, 1985 ... Classification The Appellate Tribunal CEGAT, New Delhi heard an appeal regarding the classification of fire-fighting items under the Central Excise Tariff Act, 1985. The items were classified under Heading 84.24 instead of 84.79, and the benefit of Notification 111/88 was denied as they were not complete fire extinguishers. The appeal was partly allowed, classifying the items under Heading 84.24 but rejecting the claim for the notification benefit.
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