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<h1>Tribunal grants exemption for imported goods, allows appeal, admits additional evidence</h1> The Tribunal allowed the appeal, setting aside the Appellate Collector's order and granting exemption to the appellants for the imported goods under the ... CLASSIFICATION The appellants imported goods for Water Turbine assembly, assessed under wrong category. Rejected claim for exemption due to missing documents. Submitted required documents in appeal. Appeal rejected by Collector. Submitted more documents in Revision Application. Tribunal admits additional evidence, grants exemption under correct category. Appellate Collector's order set aside, appeal allowed.