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    <title>2013 (12) TMI 765 - CESTAT KOLKATA</title>
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    <description>The judges upheld the lower authority&#039;s decision that the imported goods should be classified under 3401.19 for duty calculation based on Maximum Retail Price (MRP), rather than under 3401.11 as claimed by the appellant. The duty demand was confirmed, and the penalty imposition was not contested by the appellant, resulting in the dismissal of the appeal.</description>
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      <title>2013 (12) TMI 765 - CESTAT KOLKATA</title>
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      <description>The judges upheld the lower authority&#039;s decision that the imported goods should be classified under 3401.19 for duty calculation based on Maximum Retail Price (MRP), rather than under 3401.11 as claimed by the appellant. The duty demand was confirmed, and the penalty imposition was not contested by the appellant, resulting in the dismissal of the appeal.</description>
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