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    <title>2002 (1) TMI 531 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal remanded the case to the original authority for a fresh assessment due to discrepancies in classification and exemption treatment of aerobridges and related parts under Customs Tariff. The denial of benefits under specific notifications was upheld based on the lack of fulfillment of conditions, incorrect certificate authority, and misclassification of aerobridges. The appeal against the Commissioner (Appeals) order led to a detailed review by the Appellate Tribunal CEGAT, New Delhi, emphasizing the importance of compliance with legal requirements for classification and exemption eligibility.</description>
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