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of <h1>CEGAT overturns classification of adhesive tape; Bank Guarantee discharged after expert opinion</h1> The Appellate Tribunal CEGAT ruled in favor of the appellant, overturning the classification of adhesive tape with a cloth base as rubberized fabric under ... Classification The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant who manufactures adhesive tape with a cloth base, setting aside the lower authorities' decision to classify the goods as rubberized fabric under Tariff Heading 59.05. The Tribunal remanded the case to consider expert opinion and determine the classification accurately, discharging the Bank Guarantee held since 1992.
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