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<h1>Appellate Tribunal confirms gear wheel classification under Heading 84.85, not 84.83.</h1> The Appellate Tribunal in New Delhi upheld the classification of a gear wheel under Heading 84.85, rejecting the Revenue's appeal to classify it under ... Classification The Appellate Tribunal CEGAT in New Delhi rejected the Revenue's appeal regarding the classification of a gear wheel, determining it should be classified under Heading 84.85, not 84.83. The decision was made by Shri P.C. Jain and P.G. Chacko, JJ., with representation by Shri R.K. Sharma for the Appellant.
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