https://www.taxtmi.com/caselaws?id=124521 The Appellate Tribunal CESTAT, Ahmedabad ruled that cycle bicycle tube valves are classified under heading 84.81, not 87.14. The appellant's claim for classification under heading 87.14 was rejected. The tribunal held that only mistakes apparent on the face of the record can be rectified, dismissing the appeal due to the need for a lengthy argument process. en-us Mon, 09 Jul 2007 00:00:00 +0530 Mon, 01 Oct 2012 13:45:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124521 The Appellate Tribunal CESTAT, Ahmedabad ruled that cycle bicycle tube valves are classified under heading 84.81, not 87.14. The appellant's claim for classification under heading 87.14 was rejected. The tribunal held that only mistakes apparent on the face of the record can be rectified, dismissing the appeal due to the need for a lengthy argument process. Case-Laws Central Excise Mon, 09 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124521