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of Classification of goods - Wheel Side Protection Control Unit (WSP) and Pantograph - The applicant claims that the DGGSTI did not contend the classification of ‘Pantograph’ and therefore the said goods were never a part of the investigation. The first proviso to Section 98(2) of the Act, states that where the question raised is pending or decided in any proceedings under this Act, the same is not eligible for admission before this authority. - AAR
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