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    <title>1987 (3) TMI 301 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the lower authorities&#039; decisions, confirming the correct classification of imported goods under heading 84.59(1) of the Customs Tariff Act, 1975, rather than the requested heading 84.59(2). The appellants&#039; failure to provide supporting documentation led to the dismissal of the appeal, with the Tribunal treating the Revision Application as an appeal and ruling in favor of the respondents.</description>
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      <link>https://www.taxtmi.com/caselaws?id=74179</link>
      <description>The Tribunal upheld the lower authorities&#039; decisions, confirming the correct classification of imported goods under heading 84.59(1) of the Customs Tariff Act, 1975, rather than the requested heading 84.59(2). The appellants&#039; failure to provide supporting documentation led to the dismissal of the appeal, with the Tribunal treating the Revision Application as an appeal and ruling in favor of the respondents.</description>
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