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    <title>2010 (1) TMI 540 - CESTAT, KOLKATA</title>
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    <description>The Tribunal upheld the Revenue&#039;s classification of Brine Shrimp packs under Tariff Sub-Heading 0511.99, citing a previous decision affirmed by the Supreme Court. Despite the Appellant&#039;s arguments regarding changes in the Customs Tariff and reliance on other court decisions, the Tribunal found the goods required significant processing for use as Prawn Feed, maintaining their classification. Emphasizing the consistency of the Chapter Heading and undisputed facts, the Tribunal dismissed the Appeal, stating no grounds existed to alter the previous decision.</description>
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      <title>2010 (1) TMI 540 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=78863</link>
      <description>The Tribunal upheld the Revenue&#039;s classification of Brine Shrimp packs under Tariff Sub-Heading 0511.99, citing a previous decision affirmed by the Supreme Court. Despite the Appellant&#039;s arguments regarding changes in the Customs Tariff and reliance on other court decisions, the Tribunal found the goods required significant processing for use as Prawn Feed, maintaining their classification. Emphasizing the consistency of the Chapter Heading and undisputed facts, the Tribunal dismissed the Appeal, stating no grounds existed to alter the previous decision.</description>
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