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    <title>2012 (2) TMI 397 - Supreme Court</title>
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    <description>The Supreme Court upheld the classification of the product at nil rate of duty, rejecting the revenue&#039;s claim for relief as they did not challenge the first appellate authority&#039;s decision. The appeals were dismissed, affirming the product&#039;s classification and emphasizing the revenue&#039;s inability to seek relief without contesting the appellate decision.</description>
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      <description>The Supreme Court upheld the classification of the product at nil rate of duty, rejecting the revenue&#039;s claim for relief as they did not challenge the first appellate authority&#039;s decision. The appeals were dismissed, affirming the product&#039;s classification and emphasizing the revenue&#039;s inability to seek relief without contesting the appellate decision.</description>
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