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<h1>CEGAT rules bus ducts fall under Heading 8537.00</h1> The Appellate Tribunal CEGAT, New Delhi dismissed the Revenue's appeal on the classification of bus ducts, holding that the ducts manufactured by the ... Classification The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's appeal regarding the classification of bus ducts. The Tribunal held that the bus ducts manufactured by the respondents, which are not insulated and are a combination of various items, are classified under Heading 8537.00 of the Central Excise Act, different from the case relied upon by the Revenue. The appeal was dismissed.
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