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    <description>The appeal was allowed, setting aside the duty demand and penalty. The Tribunal clarified that the goods do not fall under CET 9027.00 but did not accept the contention that they fall under CET 9018.00, as they are neither instruments nor appliances used in medical, surgical, dental, or veterinary sciences but appear to be articles of plastics used in laboratories.</description>
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      <description>The appeal was allowed, setting aside the duty demand and penalty. The Tribunal clarified that the goods do not fall under CET 9027.00 but did not accept the contention that they fall under CET 9018.00, as they are neither instruments nor appliances used in medical, surgical, dental, or veterinary sciences but appear to be articles of plastics used in laboratories.</description>
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