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    <description>The CESTAT KOLKATA ruled in favor of the Department, overturning the Commissioner (Appeal)&#039;s decision that had reclassified the product from tariff heading 94060091 to 44121000. The Tribunal confirmed that the correct classification for the fabricated material remains under tariff heading 94060091, aligning with the Department&#039;s original classification.</description>
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      <description>The CESTAT KOLKATA ruled in favor of the Department, overturning the Commissioner (Appeal)&#039;s decision that had reclassified the product from tariff heading 94060091 to 44121000. The Tribunal confirmed that the correct classification for the fabricated material remains under tariff heading 94060091, aligning with the Department&#039;s original classification.</description>
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