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    <title>2001 (3) TMI 425 - CEGAT, MUMBAI</title>
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    <description>The Commissioner&#039;s classification of goods under Heading 8421.00 was upheld, rejecting the appellants&#039; claim for classification under sub-heading 4410.90. The Commissioner&#039;s use of phrases implying misstatement by the appellants was found unjustified by the Tribunal, leading to the deletion of such language from the order. The Tribunal allowed the appeals, supporting the removal of the objectionable phrases from the Commissioner&#039;s decision.</description>
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      <description>The Commissioner&#039;s classification of goods under Heading 8421.00 was upheld, rejecting the appellants&#039; claim for classification under sub-heading 4410.90. The Commissioner&#039;s use of phrases implying misstatement by the appellants was found unjustified by the Tribunal, leading to the deletion of such language from the order. The Tribunal allowed the appeals, supporting the removal of the objectionable phrases from the Commissioner&#039;s decision.</description>
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