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of <h1>Appellate Tribunal rules in favor of appellants on classification of structures made with duty paid iron & steel.</h1> <h3>DHARIWAL STEEL (P) LTD. Versus COMMISSIONER OF C. EX., CALCUTTA-II</h3> The Appellate Tribunal allowed the appellants' appeal regarding the classification of parts of structures manufactured using duty paid iron and steel ... Iron and steel The judgment by Appellate Tribunal CEGAT, CALCUTTA dealt with the classification of parts of structures manufactured by appellants using duty paid iron and steel products. The Tribunal allowed the appeal of the appellants based on precedents and dismissed the Revenue's appeal as the parts did not fall under the relevant tariff heading for pre-fabricated buildings.
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