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    <title>2011 (4) TMI 1179 - CESTAT, MUMBAI</title>
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    <description>The appellate authority directed re-assessment by granting the benefit of Customs Notification No. 21/2002 to the respondent for imported goods, leading to the department&#039;s appeal. The Tribunal concluded that the copolymer of vinyl chloride and vinyl acetate fell under the category of polymers of vinyl chloride under Tariff entry CTH 3904, making it eligible for the benefit of the Notification. As a result, the impugned order was upheld, and the appeal was dismissed.</description>
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      <description>The appellate authority directed re-assessment by granting the benefit of Customs Notification No. 21/2002 to the respondent for imported goods, leading to the department&#039;s appeal. The Tribunal concluded that the copolymer of vinyl chloride and vinyl acetate fell under the category of polymers of vinyl chloride under Tariff entry CTH 3904, making it eligible for the benefit of the Notification. As a result, the impugned order was upheld, and the appeal was dismissed.</description>
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