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of <h1>Appellate Tribunal Upholds Classification of Railway Products as Finished Goods</h1> The appeal was rejected by the Appellate Tribunal CEGAT, Kolkata, as it upheld the classification of products as finished goods used by railways, in line ... Classification The judgment by Appellate Tribunal CEGAT, Kolkata involved classification of products as rough castings or parts of railway equipment. The Assistant Collector determined that the products were finished goods used by railways. The Tribunal upheld this decision, which was also confirmed by the Supreme Court in a previous case involving the same appellants. The current appeal was rejected based on the previous rulings.
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