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of Classification of imported goods - Technical Grade Urea - Chemical Examiner’s report is correct or not - The High Court acknowledges the contention regarding the Foreign Trade Policy but refrains from intervening in the classification decision based on the laboratory findings. The High Court upholds the validity of the laboratory tests conducted by the authorities and underscores their importance in determining the classification of the imported goods. It dismisses the petitioner's challenge to the tests and affirms their role in decision-making.
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