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    <title>2001 (5) TMI 549 - CEGAT, CHENNAI</title>
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    <description>The Appellate Tribunal CEGAT, Chennai upheld the decision of the Commissioner of Customs (Appeals) regarding the classification of imported goods under the Customs Act, 1962. The Tribunal agreed with the Revenue&#039;s position that the goods should be classified under specific headings rather than as parts of medical equipment under Chapter 90. The Tribunal found that the lower authorities correctly applied the relevant chapter notes, leading to the confirmation of the short levy of Customs Duty. The appeals were dismissed, and the impugned orders were upheld, including the dismissal of stay applications.</description>
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    <pubDate>Thu, 03 May 2001 00:00:00 +0530</pubDate>
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      <title>2001 (5) TMI 549 - CEGAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=98518</link>
      <description>The Appellate Tribunal CEGAT, Chennai upheld the decision of the Commissioner of Customs (Appeals) regarding the classification of imported goods under the Customs Act, 1962. The Tribunal agreed with the Revenue&#039;s position that the goods should be classified under specific headings rather than as parts of medical equipment under Chapter 90. The Tribunal found that the lower authorities correctly applied the relevant chapter notes, leading to the confirmation of the short levy of Customs Duty. The appeals were dismissed, and the impugned orders were upheld, including the dismissal of stay applications.</description>
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      <pubDate>Thu, 03 May 2001 00:00:00 +0530</pubDate>
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