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    <title>1996 (2) TMI 249 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the classification of imported almonds under Customs Tariff Heading 2008.99, as determined by the authorities below, dismissing the appeal. The decision was based on the examination of the ingredients and processing methods of various almond varieties, including Honey Roasted, Smokehouse, and others, which aligned with the description under Heading 2008.99 for dried, roasted nuts with coatings and ingredients. The Tribunal relied on the international expertise reflected in the Harmonized System Nomenclature (HSN) Notes and the clear illustrations under Chapter 20 to support the classification outcome.</description>
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      <link>https://www.taxtmi.com/caselaws?id=85060</link>
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