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    <description>The Tribunal allowed the appeals by M/s. Vishal Corpn. and others, directing a remand for fresh testing of imported Polystyrene using a uniform method to address discrepancies in test results from different laboratories. The Commissioner&#039;s order for confiscation of goods and imposition of penalties was set aside, emphasizing the need for consistency in testing to ensure accurate quality assessment. The appellants were granted the opportunity to participate in the re-testing process following the standardized method specified in the Encyclopedia of Polymer Science and Engineering.</description>
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