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    <title>2004 (3) TMI 480 - CESTAT, MUMBAI</title>
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    <description>The appeals by a company regarding the classification of imported goods (Pedal Boat and Ceramic Fountain) were allowed. The Pedal Boats were to be cleared under 8903.99, and the Ceramic Fountain under 6914.00. The misclassification of the goods was rectified, leading to the reversal or reduction of fines and penalties imposed under the Customs Act, 1962.</description>
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