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of <h1>Appellate Tribunal upholds classification of hand trolleys under heading 8716.00</h1> <h3>GUJARAT INDUSTRIAL TRUCKS LTD. Versus COMMR. OF C. EX. & CUS., BARODA</h3> GUJARAT INDUSTRIAL TRUCKS LTD. Versus COMMR. OF C. EX. & CUS., BARODA - 2001 (127) E.L.T. 193 (Tri. - Mum.) The Appellate Tribunal CEGAT, Mumbai upheld the classification of hand trolleys under heading 8716.00. The tribunal found heading 8716 to be the most appropriate classification based on the description of the articles and their use. The appeal was dismissed, citing a Supreme Court judgment and provisions of the Finance Act, 2000.
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