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    <title>2000 (5) TMI 528 - CEGAT, KOLKATA</title>
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    <description>The Tribunal allowed the appeal, classifying the &quot;typing correction instrument in the shape of a pen&quot; as &quot;office stationery&quot; under Exim Code No. 39261009.10, overturning the previous classification under 38249029.80. The Tribunal ruled the confiscation of goods and penalties unwarranted, setting aside the impugned order in favor of the appellants.</description>
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