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    <title>1983 (1) TMI 253 - CEGAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal in part, directing a refund of duty for the short-supplied glass tubes within two months. However, the plea for reclassification of the goods under a different tariff item was rejected based on the timing of the exemption notification and the nature of the imported goods. The original classification under Item 60 of the Indian Customs Tariff Schedule was upheld, ensuring a fair resolution of the import duty refund claim and classification dispute.</description>
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      <description>The Tribunal allowed the appeal in part, directing a refund of duty for the short-supplied glass tubes within two months. However, the plea for reclassification of the goods under a different tariff item was rejected based on the timing of the exemption notification and the nature of the imported goods. The original classification under Item 60 of the Indian Customs Tariff Schedule was upheld, ensuring a fair resolution of the import duty refund claim and classification dispute.</description>
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