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    <title>1989 (5) TMI 225 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal by remand, overturning the duty assessment decision on imported Needle Cages due to non-compliance with notification conditions. The appellants&#039; submission of a certificate post-importation, supported by a High Court precedent, was deemed acceptable to establish the goods&#039; intended use. The case was remanded for further examination by the Assistant Collector, granting the appellants a chance to present their case thoroughly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=80158</link>
      <description>The Tribunal allowed the appeal by remand, overturning the duty assessment decision on imported Needle Cages due to non-compliance with notification conditions. The appellants&#039; submission of a certificate post-importation, supported by a High Court precedent, was deemed acceptable to establish the goods&#039; intended use. The case was remanded for further examination by the Assistant Collector, granting the appellants a chance to present their case thoroughly.</description>
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