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    <description>The Tribunal allowed the appeals by remanding the matter for expert examination, considering the restoration of dismissed appeals, the issue of machine classification, and the need for a technical opinion from the Central Machines Tool Institute. The appellant&#039;s explanation for non-appearance was deemed genuine, leading to the restoration of the appeals for final hearing. The dispute over the imported machines&#039; classification as Tool Room Precision Coordinate Jig Boring machines or Universal Milling Machines necessitated expert evaluation, following legal precedents and the technical complexity of the issue.</description>
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