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The case involved the classification of imported goods, specifically 'Porcelain Panels,' for which the appellant claimed exemption under Notification No.72/2005-Cus. The original authority and Commissioner (Appeals) denied the exemption, but the appellant argued for classification under Chapter 6907 as ceramic tiles. The Tribunal examined the evidence, including catalogues and examination results, and concluded that the goods were rightly classified as ceramic tiles under Chapter Heading 6907. Consequently, the appellant was deemed eligible for the exemption provided under the notification. All appeals were allowed based on these findings.
The case involved the classification of imported goods, specifically 'Porcelain Panels,' for which the appellant claimed exemption under Notification No.72/2005-Cus. The original authority and Commissioner (Appeals) denied the exemption, but the appellant argued for classification under Chapter 6907 as ceramic tiles. The Tribunal examined the evidence, including catalogues and examination results, and concluded that the goods were rightly classified as ceramic tiles under Chapter Heading 6907. Consequently, the appellant was deemed eligible for the exemption provided under the notification. All appeals were allowed based on these findings.
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