Appellate Tribunal classifies Electro Mechanical Actuator under Tariff Heading 84.66, rejects Revenue's argument.

The Appellate Tribunal CEGAT, New Delhi held that the Electro Mechanical Actuator (EMA) falls under Tariff Heading 84.66, rejecting the Revenue's argument for classification under 85.01. The decision was supported by an order-in-original and expert opinion from IIT, Madras, leading to the dismissal of the Revenue's appeals.

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The Appellate Tribunal CEGAT, New Delhi ruled that Electro Mechanical Actuator (EMA) is classified under Tariff Heading 84.66, not 85.01, as contended by the Revenue. The decision was based on the order-in-original and expert opinion from IIT, Madras. The Revenue's appeals were rejected.

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