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of <h1>Tribunal reclassifies item for small scale exemption under heading 8707</h1> The Tribunal allowed the appeal, classifying the item under heading 8707 instead of 8704 as done by the Collector of Central Excise, Mumbai, granting the ... Classification The appeal was against the order classifying M.S. Tank/bodies under 8704 by the Collector of Central Excise, Mumbai. The party claimed classification under 8707 for small scale exemption. The Tribunal accepted the party's contention and classified the item under heading 8707, allowing the appeal with consequential relief.
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