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    <title>2018 (8) TMI 7 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal upheld the decision that goods cleared by M/s Indo Asian Fusegear Ltd. were correctly classified under Tariff Item No. 85393110 as complete CFLs. The goods had the essential character of CFLs despite being partially processed at the Noida unit. The Tribunal allowed IAFL&#039;s appeals, dismissing Revenue&#039;s appeals and granting consequential relief. The judgment extensively analyzed legal provisions, statements, and case laws to determine the classification issue.</description>
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