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    <title>1998 (11) TMI 262 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal determined that imported shave foam and shave gel qualified as shaving creams under the Customs Act, 1962, based on technical definitions and the common parlance test. The goods were classified under the EXIM code for shaving creams, allowing clearance with a Special Import License. The impugned order was set aside, and the appeal was allowed in favor of the appellant, granting consequential relief.</description>
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      <link>https://www.taxtmi.com/caselaws?id=89926</link>
      <description>The Tribunal determined that imported shave foam and shave gel qualified as shaving creams under the Customs Act, 1962, based on technical definitions and the common parlance test. The goods were classified under the EXIM code for shaving creams, allowing clearance with a Special Import License. The impugned order was set aside, and the appeal was allowed in favor of the appellant, granting consequential relief.</description>
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