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<h1>CEGAT Classifies Cooling Plates as Part of Furnace under Tariff Heading 8417.00</h1> The Appellate Tribunal CEGAT, New Delhi classified Cooling Plates/Plate Coolers under Tariff Heading 8417.00 as part of the furnace. The appeal was ... Classification The Appellate Tribunal CEGAT, New Delhi classified Cooling Plates/Plate Coolers under Tariff Heading 8417.00 as they are considered part of the furnace. The appeal was dismissed as the manner of use described by the lower authorities was not disputed by the appellant.