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of <h1>CEGAT Upholds Classification of Tea Chest Metal Fittings under Chapter Heading 8302.00</h1> The Appellate Tribunal CEGAT, New Delhi upheld the classification of Tea Chest metal fittings under Chapter Heading 8302.00 of Central Excise Tariff Act. ... Classification The Appellate Tribunal CEGAT, New Delhi upheld the classification of Tea Chest metal fittings under Chapter Heading 8302.00 of Central Excise Tariff Act. The appellants claimed classification under sub-heading 7216.90 or 7207.00, but it was determined that sub-heading 8302.00 was correct. The Tribunal rejected the appeal, citing precedent and the nature of the product.
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