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    <title>2001 (6) TMI 275 - CEGAT, MUMBAI</title>
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    <description>Springs and channels used in compressors were held classifiable under Heading 8414.90 because the classification issue had already been resolved by an earlier binding Tribunal decision involving the same assessee and the same goods. Applying that ratio, the later decision followed the settled position and upheld classification under Heading 8414.90 in favour of the assessee, with the impugned order set aside and consequential relief granted.</description>
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      <description>Springs and channels used in compressors were held classifiable under Heading 8414.90 because the classification issue had already been resolved by an earlier binding Tribunal decision involving the same assessee and the same goods. Applying that ratio, the later decision followed the settled position and upheld classification under Heading 8414.90 in favour of the assessee, with the impugned order set aside and consequential relief granted.</description>
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