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of <h1>CEGAT Rules Chain Sprockets under Tariff Heading 8483.40, Rejects Revenue's Appeal</h1> <h3>COMMISSIONER OF CUSTOMS, CHENNAI Versus SPIC INDIA</h3> COMMISSIONER OF CUSTOMS, CHENNAI Versus SPIC INDIA - 1999 (111) E.L.T. 825 (Tribunal) The judgment by the Appellate Tribunal CEGAT, Madras involved the classification of goods described as chain sprockets under tariff headings. The lower appellate authority classified the goods under heading 8485.90, but the importer claimed assessment under heading 8433.40. The tribunal ruled that chain sprockets are covered under Tariff Heading 8483.40, not excluded as argued by the lower appellate authority. They relied on the HSN and dismissed the appeal of the Revenue while granting relief to the importer under Tariff Heading 8483.40.
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