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    <title>2002 (12) TMI 342 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal found in favor of the appellant in a case involving the misdeclaration of the grade of imported copper scrap. Despite initial allegations and confiscation of goods, subsequent tests revealed that the scrap aligned more with Dream Grade specifications rather than Birch Grade as per ISRI guidelines. As a result, the allegation of misdeclaration was deemed unsustainable, leading to the impugned order being set aside and the appeals allowed in favor of the appellant.</description>
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      <title>2002 (12) TMI 342 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=107032</link>
      <description>The Tribunal found in favor of the appellant in a case involving the misdeclaration of the grade of imported copper scrap. Despite initial allegations and confiscation of goods, subsequent tests revealed that the scrap aligned more with Dream Grade specifications rather than Birch Grade as per ISRI guidelines. As a result, the allegation of misdeclaration was deemed unsustainable, leading to the impugned order being set aside and the appeals allowed in favor of the appellant.</description>
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