CEGAT Tribunal Rejects Revenue's Appeal on Chip Classification

The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's appeal on the classification of Chip on Board designed for watch movements under Heading No. 91.14 as part of the clock/watch movement. The appeal was dismissed due to lack of representation by the respondents and no grounds for interference found by the Tribunal.

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The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's appeal regarding the classification of Chip on Board designed for watch movements. The chip was classified under Heading No. 91.14 as part of the clock/watch movement. The appeal was rejected as no one represented the respondents and the Tribunal found no reason to interfere.

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