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    <title>1997 (5) TMI 245 - CEGAT, NEW DELHI</title>
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    <description>Diamond gang saw blades were treated as classifiable under Chapter Heading 82.01/04 of the Customs Tariff Act, 1975, because earlier Tribunal decisions had already settled the classification issue in favour of that heading. The Tribunal applied the existing precedent and rejected classification under Chapter Heading 68.01/16(2), holding that the contrary view in the impugned order could not be sustained. The operative effect was that the Revenue&#039;s position on tariff classification prevailed.</description>
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      <description>Diamond gang saw blades were treated as classifiable under Chapter Heading 82.01/04 of the Customs Tariff Act, 1975, because earlier Tribunal decisions had already settled the classification issue in favour of that heading. The Tribunal applied the existing precedent and rejected classification under Chapter Heading 68.01/16(2), holding that the contrary view in the impugned order could not be sustained. The operative effect was that the Revenue&#039;s position on tariff classification prevailed.</description>
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