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of <h1>CEGAT Upholds Classification of Cooling Tower Products</h1> The Appellate Tribunal CEGAT, New Delhi upheld the Collector (Appeals)'s classification of products used in cooling towers under sub-heading 84.19, ... Classifcation The legal judgment by the Appellate Tribunal CEGAT, New Delhi involved the classification of products used in cooling towers. The Revenue claimed classification under sub-heading 3925.99, but the Collector (Appeals) classified them under 84.19. The Tribunal rejected the Revenue's appeal, stating that the products were not parts of general use and upheld the Collector's classification.
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