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of <h1>Tribunal rejects Revenue appeal on plastic grill classification</h1> <h3>COLLECTOR OF C. EX., BOMBAY Versus PRAKASH MANUFACTURING INDUSTRIES</h3> COLLECTOR OF C. EX., BOMBAY Versus PRAKASH MANUFACTURING INDUSTRIES - 2001 (130) E.L.T. 861 (Tri. - Del.) The Revenue appealed the classification of plastic grills for air-conditioners under Heading 3926.90, based on a Trade Notice. The Tribunal rejected the appeal, citing a previous case where steel frames for air-conditioners were classified differently due to a Trade Notice specifying classification under a different heading. The appeal was rejected based on this precedent.
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