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<h1>CEGAT reclassifies rubber blankets under Heading 40.16, allowing Revenue's appeal. Impugned order set aside.</h1> <h3>COLLECTOR OF CUSTOMS, MADRAS Versus DAILY THANTHI</h3> The Appellate Tribunal CEGAT allowed the Revenue's appeal, classifying rubber blankets under Heading 40.16 of the Central Excise Tariff instead of Chapter ... Classification The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the Revenue against the Order-in-Appeal classifying rubber blankets under Chapter 40.08 of Central Excise Tariff. The Tribunal held that rubber blankets are correctly classifiable under Heading 40.16 of the Central Excise Tariff, following a previous decision. The impugned order was set aside, and the appeal was allowed.