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<h1>Appellate Tribunal Upholds Customs Classification and Valuation Decision for Imported Goods</h1> The Appellate Tribunal CEGAT, Calcutta upheld the decision of the Collector of Customs regarding the classification and valuation of imported goods by ... Switch - Remote switch - Valuation The Appellate Tribunal CEGAT, Calcutta upheld the decision of the Collector of Customs regarding the classification and valuation of imported goods by M/s. Cathedral International. The goods were classified as remote switch under 9032.10 of the Customs Tariff, with an enhanced value of Rs. 56,088.50. The appellant's challenge was dismissed, and the appeal was ultimately dismissed.