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<h1>CEGAT Tribunal: Product classification under CET sub-heading 5506.21 upheld, appeal allowed</h1> The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, determining that the product in question should be classified under CET ... Classification 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.