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    <description>The judgment upheld the classification of the goods under Chapter No. 2108.99 of the Central Excise Tariff Act, 1985, rejecting the appeal due to the lack of substantial evidence supporting the appellants&#039; claim of similarity to other products in the market. The decision emphasized the importance of providing material evidence to support classification claims and upheld the lower authorities&#039; decision regarding the classification of the goods.</description>
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