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    <title>1993 (4) TMI 159 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeals, holding that the imported wood was correctly classifiable under sub-heading 4403.99, entitling the importers to the benefit of Notification No. 107/89-Cus. The allegations of misdeclaration were dismissed, and the imposed fines and penalties were set aside.</description>
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