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    <title>1997 (8) TMI 296 - CEGAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CEGAT, New Delhi, allowed the appeal filed by the Revenue challenging the classification of an imported consignment under Customs Tariff Heading No. 9017.80. The Tribunal held that the goods did not fall under Heading No. 90.17 for instruments for use in the hand, as they required installation and were not handheld instruments. The matter was remanded to the jurisdictional Commissioner of Customs (Appeals) for proper classification, providing an opportunity for submissions. The impugned order-in-appeal was set aside, and the appeal was allowed by way of remand for re-examination of the classification issue.</description>
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    <pubDate>Wed, 27 Aug 1997 00:00:00 +0530</pubDate>
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      <title>1997 (8) TMI 296 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=90413</link>
      <description>The Appellate Tribunal CEGAT, New Delhi, allowed the appeal filed by the Revenue challenging the classification of an imported consignment under Customs Tariff Heading No. 9017.80. The Tribunal held that the goods did not fall under Heading No. 90.17 for instruments for use in the hand, as they required installation and were not handheld instruments. The matter was remanded to the jurisdictional Commissioner of Customs (Appeals) for proper classification, providing an opportunity for submissions. The impugned order-in-appeal was set aside, and the appeal was allowed by way of remand for re-examination of the classification issue.</description>
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      <pubDate>Wed, 27 Aug 1997 00:00:00 +0530</pubDate>
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