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    <title>2011 (4) TMI 1118 - CESTAT, MUMBAI</title>
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    <description>Connectors with wire were held classifiable under Heading 8536.90 rather than Heading 8544.00 because the product was treated as covered by the Larger Bench ruling on similar goods. SSI exemption was also held admissible because the exemption condition required registration, not final registration; provisional registration remained valid, and the absence of a specific product entry in the registration certificate did not justify denial on the facts found. The Revenue&#039;s challenge on both classification and exemption therefore failed, and the impugned order was sustained.</description>
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      <link>https://www.taxtmi.com/caselaws?id=212162</link>
      <description>Connectors with wire were held classifiable under Heading 8536.90 rather than Heading 8544.00 because the product was treated as covered by the Larger Bench ruling on similar goods. SSI exemption was also held admissible because the exemption condition required registration, not final registration; provisional registration remained valid, and the absence of a specific product entry in the registration certificate did not justify denial on the facts found. The Revenue&#039;s challenge on both classification and exemption therefore failed, and the impugned order was sustained.</description>
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