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The Supreme Court, with Hon'ble Justices Pankaj Mithal and Prasanna B. Varale presiding, condoned an 88-day delay in filing the petition (I.A. No. 155433/2025 allowed). After hearing counsel, the Court declined to interfere with the classification upheld by the Customs, Excise and Service Tax Appellate Tribunal, Chennai. The appeal was therefore dismissed, and all pending applications were disposed of.