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        <h1>Appeal Denied: Piston Rings for Tractors Classified Under Tariff Heading 8409.99</h1> <h3>GUJARAT TRACTORS CORPN. LTD. Versus COLLECTOR OF CUSTOMS, BOMBAY</h3> GUJARAT TRACTORS CORPN. LTD. Versus COLLECTOR OF CUSTOMS, BOMBAY - 1999 (109) E.L.T. 508 (Tribunal) The appeal addressed the applicability of Notification 172/89-Cus. and 68/86-Cus. to Piston Rings designed for Agricultural Tractors. The Tribunal ruled out the applicability of Notification 172/89 and classified the parts under Tariff Heading 8409.99. The appeal was dismissed as the benefit of Notification 68/86-Cus. was rightly denied by the lower authority.

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