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    <title>2008 (10) TMI 398 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals) decision to classify imported rough marble slabs under Chapter Heading 2515.11 instead of 2515.20, as the goods were described as capable of being polished but not conclusively falling under the latter category. The decision emphasized the significance of the specific characteristics and capabilities of the goods in determining their proper classification under the relevant Chapter Heading, rejecting the Department&#039;s appeal.</description>
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      <description>The Tribunal upheld the Commissioner (Appeals) decision to classify imported rough marble slabs under Chapter Heading 2515.11 instead of 2515.20, as the goods were described as capable of being polished but not conclusively falling under the latter category. The decision emphasized the significance of the specific characteristics and capabilities of the goods in determining their proper classification under the relevant Chapter Heading, rejecting the Department&#039;s appeal.</description>
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