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    <title>1998 (3) TMI 448 - CEGAT, MUMBAI</title>
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    <description>The Tribunal confirmed the Collector&#039;s classification of imported products as per Heading 68.07 under the import policy, upholding confiscation and imposing a fine. The mis-declaration penalty was set aside due to lack of evidence of deliberate misrepresentation by the appellant. The appeal was partially allowed, confirming the classification under Heading 68.07 while overturning the penalty for mis-declaration.</description>
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      <description>The Tribunal confirmed the Collector&#039;s classification of imported products as per Heading 68.07 under the import policy, upholding confiscation and imposing a fine. The mis-declaration penalty was set aside due to lack of evidence of deliberate misrepresentation by the appellant. The appeal was partially allowed, confirming the classification under Heading 68.07 while overturning the penalty for mis-declaration.</description>
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