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    <title>1998 (6) TMI 304 - CEGAT, NEW DELHI</title>
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    <description>Imported certified reference materials for spectrometers were held classifiable under sub-heading 9027.30 with the benefit of Notification No. 79/93-Cus. The Tribunal followed its earlier decision involving the same importer and identical goods, where it had already found no merit in the Revenue&#039;s challenge. On that basis, it saw no reason to depart from the prior view and left the lower authority&#039;s classification and exemption findings undisturbed, resulting in rejection of the Revenue&#039;s appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=91193</link>
      <description>Imported certified reference materials for spectrometers were held classifiable under sub-heading 9027.30 with the benefit of Notification No. 79/93-Cus. The Tribunal followed its earlier decision involving the same importer and identical goods, where it had already found no merit in the Revenue&#039;s challenge. On that basis, it saw no reason to depart from the prior view and left the lower authority&#039;s classification and exemption findings undisturbed, resulting in rejection of the Revenue&#039;s appeal.</description>
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