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    <title>1987 (12) TMI 118 - CEGAT, NEW DELHI</title>
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    <description>The tribunal ruled in favor of the appellants, finding that the disputed medical goods, including the Intravenous Canula and Tube, and Surgical Drapes, qualified for concessional assessment under specific customs notifications. Emphasizing the importance of expert opinions and technical descriptions, the tribunal directed the prompt release of the essential medical equipment, highlighting the necessity of considering technical expertise in customs disputes involving specialized goods.</description>
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