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    <title>2005 (12) TMI 314 - CESTAT, MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, agreeing that the disputed products should be classified under tariff description CH 8543.00 for their functions related to TV signal reception and processing. The appellant successfully argued that the products were not essential parts of a TV receiver and aligned with goods classified under CH 8543.00 due to their specific roles in signal enhancement for multiple viewers. The Tribunal set aside the initial order and classified the goods under sub-heading 8543.00, allowing the department&#039;s appeal.</description>
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    <pubDate>Thu, 08 Dec 2005 00:00:00 +0530</pubDate>
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      <title>2005 (12) TMI 314 - CESTAT, MUMBAI</title>
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      <description>The Tribunal ruled in favor of the appellant, agreeing that the disputed products should be classified under tariff description CH 8543.00 for their functions related to TV signal reception and processing. The appellant successfully argued that the products were not essential parts of a TV receiver and aligned with goods classified under CH 8543.00 due to their specific roles in signal enhancement for multiple viewers. The Tribunal set aside the initial order and classified the goods under sub-heading 8543.00, allowing the department&#039;s appeal.</description>
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