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    <title>2013 (12) TMI 521 - CESTAT, CHENNAI</title>
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    <description>The Tribunal determined that the imported aluminum composite panels should be classified under Customs Tariff Heading (CTH) 7610 as they are processed materials for use in structures, aligning with the description of goods under CTH 7610. This classification influenced the concessional rate of duty applicable under Notification No. 21/2002. The Tribunal granted the Department&#039;s stay petition, suspending the lower appellate authority&#039;s order, emphasizing the classification under CTH 7610 as the basis for this decision until the appeal process concludes.</description>
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