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<h1>Appellate Tribunal rules on correct classification of imported industrial goods</h1> <h3>RANUTROL LTD. Versus COLLECTOR OF CUSTOMS, NEW DELHI</h3> The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, determining that the imported goods were correctly classified as parts and ... Classification The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant in a case involving the classification of imported goods described as temperature bellows. The goods were deemed to be parts and accessories of industrial pressure controllers, not flexible tubing, and were correctly classified under Tariff Heading 9032.90. The tribunal set aside the lower authority's decision and allowed the appeal.