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<h1>Appellate tribunal overturns Collector's decision on classification for hearing aid cords.</h1> The appellate tribunal set aside the Collector (Appeals)'s classification decision and partially allowed the appeal regarding the benefit of a ... Hearing aids - Cord for hearing aids not eligible for benefit of Notification No. 53/94-C.E. The appeal involved classification and benefit of a notification for cords used in hearing aids. The Collector (Appeals) denied the benefit of the notification and changed the classification without giving the appellant a chance to present their case. The appellate tribunal set aside the classification determined by the Collector (Appeals) and allowed the appeal in part.
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