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of <h1>Appeal denied due to separate invoicing for machine parts, despite filing delay condonation.</h1> <h3>AKSHARCHHAYA Versus COLLECTOR OF CUSTOMS</h3> The appeal was rejected as the parts for the phototypesetter machine were separately charged and invoiced, not classified as part of the main machine, ... Condonation of delay The appeal was about the classification of parts for a phototypesetter machine. The delay in filing the appeal was condoned. The parts were separately charged and invoiced, not considered part of the main machine. The appeal was rejected.
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