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of CESTAT adjudicated a complex customs tariff classification dispute involving CISCO UC/IP phones. The tribunal rejected the lower authorities' classification methodology, finding their interpretation inconsistent with General Rules for Interpretation of the Customs Tariff Act, 1975. Despite the absence of video camera functionality, the tribunal determined that the phones could not be arbitrarily reclassified. The decision invalidated the original tariff item proposed by the proper officer, emphasizing strict adherence to statutory sub-classifications. Consequently, the tribunal set aside the impugned orders and allowed the appeals, effectively reinstating the original classification proposed by the appellant.
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