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    <title>1990 (9) TMI 213 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the classification of photopolymer plates under Heading 37 of the Customs Tariff Act and dismissed the appeal, emphasizing adherence to authorized grounds of appeal and interpreting terms in their popular sense for accurate classification. The Assistant Collector&#039;s attempt to raise additional grounds in the appeal was rejected, highlighting the Collector&#039;s authority in determining appeal grounds under Sec. 129(A)(2).</description>
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      <link>https://www.taxtmi.com/caselaws?id=82883</link>
      <description>The Tribunal upheld the classification of photopolymer plates under Heading 37 of the Customs Tariff Act and dismissed the appeal, emphasizing adherence to authorized grounds of appeal and interpreting terms in their popular sense for accurate classification. The Assistant Collector&#039;s attempt to raise additional grounds in the appeal was rejected, highlighting the Collector&#039;s authority in determining appeal grounds under Sec. 129(A)(2).</description>
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