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<h1>CEGAT Kolkata: Rolls under Heading 8455.10 classified for countervailing duty. Impugned order overturned, appeal allowed.</h1> The Appellate Tribunal CEGAT, Kolkata classified rolls under Heading 8455.10 for countervailing duty, overturning the impugned order and allowing the ... Classification The Appellate Tribunal CEGAT, Kolkata decided that rolls are classifiable under Heading 8455.10 for countervailing duty, following a previous decision in a similar case. The appeal was allowed, and the impugned order was set aside.