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<h1>Appellate Tribunal reclassifies steel balls, emphasizes comprehensive evaluation.</h1> The Appellate Tribunal CEGAT allowed the appeal regarding the classification of steel balls, overturning the decision of the Collector (Appeals) and ... Remand for re-adjudication - Classification of steel balls The Appellate Tribunal CEGAT, New Delhi heard the appeal regarding the classification of steel balls. The Collector (Appeals) had remanded the matter to the Assistant Collector. The Tribunal allowed the appeal, stating that the Assistant Collector should decide the classification freely, considering all aspects and not just the functional aspect. The appeal was disposed of accordingly.