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    <title>2000 (9) TMI 462 - CEGAT, MUMBAI</title>
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    <description>The Tribunal upheld the decision classifying coal tar pitch under heading 2708.11 for Customs duty refund purposes, based on a manufacturer&#039;s certificate indicating blending with coal tar distillates. The appeal from the department, challenging this classification, was dismissed. The Tribunal emphasized the relevance and reliability of the certificate in determining the proper classification, highlighting the specific application of the imported pitch for industrial purposes.</description>
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      <description>The Tribunal upheld the decision classifying coal tar pitch under heading 2708.11 for Customs duty refund purposes, based on a manufacturer&#039;s certificate indicating blending with coal tar distillates. The appeal from the department, challenging this classification, was dismissed. The Tribunal emphasized the relevance and reliability of the certificate in determining the proper classification, highlighting the specific application of the imported pitch for industrial purposes.</description>
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