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    <title>2004 (4) TMI 491 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the classification of imported connecting rod forgings and cross-forgings under Tariff Headings 87.09/12(1) and 84.06 CTA 1975 for customs duty. For countervailing duty, the goods were classified under Tariff Item 26AA. The Tribunal rejected reconsideration based on a recent judgment, emphasizing the specific characteristics and intended use of the goods in question. The classification decisions for both customs duty and countervailing duty were maintained, and the appeals were disposed of accordingly.</description>
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    <pubDate>Thu, 22 Apr 2004 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=114149</link>
      <description>The Tribunal upheld the classification of imported connecting rod forgings and cross-forgings under Tariff Headings 87.09/12(1) and 84.06 CTA 1975 for customs duty. For countervailing duty, the goods were classified under Tariff Item 26AA. The Tribunal rejected reconsideration based on a recent judgment, emphasizing the specific characteristics and intended use of the goods in question. The classification decisions for both customs duty and countervailing duty were maintained, and the appeals were disposed of accordingly.</description>
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      <pubDate>Thu, 22 Apr 2004 00:00:00 +0530</pubDate>
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