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    <title>2007 (3) TMI 542 - CESTAT, MUMBAI</title>
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    <description>The Tribunal held that the Commissioner erred in remanding the matter beyond the original dispute of classification of imported raw material. The appeal, focusing on quantity and value issues not raised initially, was deemed inappropriate. The provisional assessment was upheld, emphasizing that post-assessment decisions and new grounds introduced after finalization were improper. The order was stayed pending final appeal resolution.</description>
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      <title>2007 (3) TMI 542 - CESTAT, MUMBAI</title>
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      <description>The Tribunal held that the Commissioner erred in remanding the matter beyond the original dispute of classification of imported raw material. The appeal, focusing on quantity and value issues not raised initially, was deemed inappropriate. The provisional assessment was upheld, emphasizing that post-assessment decisions and new grounds introduced after finalization were improper. The order was stayed pending final appeal resolution.</description>
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