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<h1>The Supreme Court dismissed the appeal as it was devoid of merit after condoning the delay.</h1> The Supreme Court dismissed the appeal as it was devoid of merit after condoning the delay. - TMI Classification of goods - motor vehicles as well as chassis fitted with engine which is also cleared at times by the appellant - Held that:- The appeal, being devoid of any merit, is liable to be dismissed and, is dismissed accordingly. The Supreme Court dismissed the appeal as it was devoid of merit after condoning the delay.