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    <title>1988 (7) TMI 262 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=73997</link>
    <description>The tribunal ruled in favor of the appellant in an appeal concerning the classification of imported goods as wool waste under Tariff Heading 51.03 of the Customs Tariff Act, 1975. The department alleged misdeclaration and imposed penalties, contending the goods did not qualify as wool waste. The tribunal found the department&#039;s argument lacking evidence and precedent, emphasizing that the form of yarn waste did not preclude classification as wool waste. Consequently, the tribunal set aside the order, dismissing the misdeclaration charge and ordering the release of the goods to the appellant.</description>
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    <pubDate>Fri, 29 Jul 1988 00:00:00 +0530</pubDate>
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      <title>1988 (7) TMI 262 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=73997</link>
      <description>The tribunal ruled in favor of the appellant in an appeal concerning the classification of imported goods as wool waste under Tariff Heading 51.03 of the Customs Tariff Act, 1975. The department alleged misdeclaration and imposed penalties, contending the goods did not qualify as wool waste. The tribunal found the department&#039;s argument lacking evidence and precedent, emphasizing that the form of yarn waste did not preclude classification as wool waste. Consequently, the tribunal set aside the order, dismissing the misdeclaration charge and ordering the release of the goods to the appellant.</description>
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      <pubDate>Fri, 29 Jul 1988 00:00:00 +0530</pubDate>
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