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<h1>CEGAT Appeals: Metal brackets classification appeal allowed, remanded for de novo consideration.</h1> The Appellate Tribunal CEGAT, MADRAS allowed the appeal and remanded the matter to the Commissioner (Appeals) for de novo consideration regarding the ... Classification The Appellate Tribunal CEGAT, MADRAS allowed the appeal and remanded the matter to the Commissioner (Appeals) for de novo consideration regarding the classification of imported metal brackets as builder's hardware under Heading 830241.03 instead of under Heading 830250.00 as suggested by the department. The Commissioner was directed to decide the claim expeditiously within 3 months.
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