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<h1>CEGAT Rejected Revenue's Appeal on Soft Ferrite Components Classification</h1> The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's appeal regarding the classification of Soft Ferrite Components under Heading 85.48 or 85.05 ... Classification The judgment by Appellate Tribunal CEGAT, New Delhi dealt with the classification of Soft Ferrite Components under Heading 85.48 or 85.05 of the Central Excise Tariff Act. The Revenue's appeal was rejected as new arguments were raised in the appeal memorandum that were not part of the original show cause notice.