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    <description>The Tribunal remanded the case for reconsideration, emphasizing the importance of providing a fair hearing, considering relevant legal decisions, and ensuring a correct assessment of duty liability based on control and assessable value factors. The Corrigendum shifting duty liability without a hearing was deemed invalid, requiring proper reconsideration by the adjudicating authority. The case highlighted the significance of interpreting legal principles and assessing control over manufacturing processes to determine duty liability accurately.</description>
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