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    <description>The Tribunal allowed the appeal by way of remand, emphasizing the need for a detailed examination of the classification issue by the Commissioner (Appeals) to ensure a fair decision in accordance with the law and precedents cited during the proceedings. The case involved a dispute over the classification of goods under the Central Excise Tariff Act, 1985, with the Respondent challenging the reclassification of their goods by the Department. The Tribunal highlighted the importance of providing a reasonable opportunity of hearing for the Respondent in resolving the classification issue.</description>
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