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of <h1>CEGAT Tribunal: Product classification under CET sub-heading 5506.21 upheld, appeal allowed</h1> <h3>BANSWARA SYNTEX LTD. Versus COLLECTOR OF C. EX., JAIPUR</h3> BANSWARA SYNTEX LTD. Versus COLLECTOR OF C. EX., JAIPUR - 1999 (113) E.L.T. 588 (Tribunal) The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant in a case involving classification of a product as Mill neps under CET sub-heading 56.01. The tribunal held that the product falls under CET sub-heading 5506.21 based on previous rulings, setting aside the demand and allowing the appeal.
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