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    <title>2005 (12) TMI 510 - CESTAT,  MUMBAI</title>
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    <description>The tribunal upheld the authorities&#039; classification of Photo Resist Coater Sulphate under Chapter heading 8479.89, Developer under Chapter heading 8543.90, and Laser Beam Recorder under Chapter heading 8521.10. The importers&#039; appeals were rejected as the tribunal found no valid reasons to alter the classifications based on the nature of the goods and relevant catalogues, despite the lack of representation from the appellants.</description>
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