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<h1>Appellate Tribunal rules bus ducts classified under Tariff Heading 85.44, not 85.37.</h1> The Appellate Tribunal CEGAT, New Delhi allowed Revenue's appeals, disagreeing with the lower appellate authority's classification of bus ducts under ... Classification The Appellate Tribunal CEGAT, New Delhi heard Revenue's appeals regarding the classification of bus ducts under Tariff Heading 85.37. The lower appellate authority confirmed the classification, but the Tribunal disagreed. The Tribunal found that bus ducts are insulated electrical conductors falling under Tariff Heading 85.44. The original authority's findings were deemed incorrect, and the appeals of the Revenue were allowed.
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