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    <title>2000 (7) TMI 333 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants, determining that the imported goods were not misdeclared, as duty was paid correctly. The goods were classified under the appropriate sub-heading of the Customs Tariff as aluminium scrap, rejecting the Department&#039;s contention for a different classification. Consequently, the imposition of redemption fine and penalty was deemed unjustified, leading to the appeal&#039;s success and setting aside of the Commissioner&#039;s order.</description>
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      <description>The Tribunal ruled in favor of the appellants, determining that the imported goods were not misdeclared, as duty was paid correctly. The goods were classified under the appropriate sub-heading of the Customs Tariff as aluminium scrap, rejecting the Department&#039;s contention for a different classification. Consequently, the imposition of redemption fine and penalty was deemed unjustified, leading to the appeal&#039;s success and setting aside of the Commissioner&#039;s order.</description>
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