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<h1>Appellate tribunal classifies air bubble sheets under CET sub-heading 3923.90, setting aside impugned order.</h1> The New Delhi appellate tribunal classified air bubble sheets under CET sub-heading 3923.90, following a previous order, and allowed the appeal of the ... Classification The appellate tribunal in New Delhi decided on the classification of air bubble sheets manufactured by the appellants. They followed a previous order and classified the product under CET sub-heading 3923.90, setting aside the impugned order. The appeal of the assessees was allowed.