Appellate Tribunal Upholds Fork Lift Parts Classification

The Appellate Tribunal CEGAT, New Delhi upheld the classification of parts of Fork Lifts under Tariff Heading 87.08, rejecting the Revenue's claim of classification under 84.31. The Tribunal's consistent rulings on this issue resulted in the dismissal of the Revenue's appeals.

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The Appellate Tribunal CEGAT, New Delhi ruled that parts of Fork Lifts manufactured by the respondents are classified under Tariff Heading 87.08, not 84.31 as claimed by the Revenue. The Tribunal's previous decisions support this classification, leading to the dismissal of Revenue's appeals.

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