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<h1>Appellate Tribunal Upholds Collector's Classification Decision for Letter Rack with Shelves</h1> The Appellate Tribunal upheld the Collector of Central Excise's classification of products of M/s. Chandan Metal Products Pvt. Ltd. The appeal challenging ... Classification The Appellate Tribunal upheld the order of the Collector of Central Excise classifying products of M/s. Chandan Metal Products Pvt. Ltd. The classification of 'Letter Rack with Shelves' was changed to sub-heading No. 8304.00 by the Collector (Appeals). The appeal was dismissed as no material was presented to differ with the classification.