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    <description>The Tribunal upheld the classification of the imported goods as &#039;semi-acid oil&#039; under CTH 38231900, emphasizing that the Revenue could not raise new classification issues beyond the scope of the show cause notice. The judgment highlighted the importance of adhering to the issues raised in the initial notice throughout the adjudication process.</description>
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      <description>The Tribunal upheld the classification of the imported goods as &#039;semi-acid oil&#039; under CTH 38231900, emphasizing that the Revenue could not raise new classification issues beyond the scope of the show cause notice. The judgment highlighted the importance of adhering to the issues raised in the initial notice throughout the adjudication process.</description>
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