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    <title>1992 (12) TMI 153 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the classification of the imported goods under Chapter 43, rejecting the initial classification under Heading 60.01. The matter was remanded to the Assistant Collector for quantifying any refund due to the appellants. The decision stressed the importance of clarity in classification and entitlement to refunds based on the correct classification under the Customs Tariff Act and Central Excise Tariff Act.</description>
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      <description>The Tribunal upheld the classification of the imported goods under Chapter 43, rejecting the initial classification under Heading 60.01. The matter was remanded to the Assistant Collector for quantifying any refund due to the appellants. The decision stressed the importance of clarity in classification and entitlement to refunds based on the correct classification under the Customs Tariff Act and Central Excise Tariff Act.</description>
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