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<h1>Appellate Tribunal confirms Valves and Flow Switches classification under C.E.T. sub-heading 8481.80.</h1> The Appellate Tribunal CEGAT upheld the classification of Valves and Flow switches under C.E.T. sub-heading 8481.80. The Tribunal accepted the assessee's ... Classification The Appellate Tribunal CEGAT, New Delhi upheld the classification of Valves and Flow switches under C.E.T. sub-heading 8481.80. The Commissioner of Central Excise confirmed duty demand for a period but dropped the demand for another period. The Tribunal accepted the assessee's claim for classification under sub-heading 8481.80, leading to rejection of the appeal by the Revenue.