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<h1>Appeal Denied: Lack of Classification List for Chip Dryer</h1> The Commissioner (Appeals) dismissed the appeal against the Asstt. Collector's decision due to the lack of a classification list for the chip dryer in ... Adjudication - Classification of goods The appeal was against the Asstt. Collector's decision not to classify a product without a show cause notice. The Asstt. Collector's action was deemed improper by the Commissioner (Appeals). The Asstt. Collector did not file a classification list for the chip dryer in question, leading to the appeal being dismissed.
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