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    <title>1992 (10) TMI 209 - CEGAT, NEW DELHI</title>
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    <description>Identical customs classification of &quot;Correcting Tapes&quot; was resolved by following the Tribunal&#039;s earlier ruling in the assessee&#039;s own case. The goods were treated as classifiable under Heading 8473.10, and the connected exemption under Notification No. 172/77-Cus. was held available. As the present appeals involved the same goods and the same dispute, no reason was found to depart from the earlier view, and the impugned orders were set aside. Relief was granted subject to Section 27 of the Customs Act, 1962.</description>
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    <pubDate>Tue, 06 Oct 1992 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=82466</link>
      <description>Identical customs classification of &quot;Correcting Tapes&quot; was resolved by following the Tribunal&#039;s earlier ruling in the assessee&#039;s own case. The goods were treated as classifiable under Heading 8473.10, and the connected exemption under Notification No. 172/77-Cus. was held available. As the present appeals involved the same goods and the same dispute, no reason was found to depart from the earlier view, and the impugned orders were set aside. Relief was granted subject to Section 27 of the Customs Act, 1962.</description>
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