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    <title>Hand pallet Trucks / Trolley - Classification under heading 84.27</title>
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    <description>Hand pallet trucks and similar trolleys are to be classified under heading 87.16; the Board will appeal the adverse tribunal view. Protective demands are to be raised and kept alive only for the specific litigant with the divergent tribunal decision pending final judicial determination, while demands for other parties may proceed and be adjudicated within the normal limitation period under Central Excise law.</description>
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    <pubDate>Wed, 19 Feb 2003 00:00:00 +0530</pubDate>
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      <description>Hand pallet trucks and similar trolleys are to be classified under heading 87.16; the Board will appeal the adverse tribunal view. Protective demands are to be raised and kept alive only for the specific litigant with the divergent tribunal decision pending final judicial determination, while demands for other parties may proceed and be adjudicated within the normal limitation period under Central Excise law.</description>
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