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    <title>2015 (1) TMI 120 - MADRAS HIGH COURT</title>
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    <description>The Commissioner of Customs and Central Excise (Appeals) Tiruchirappalli overturned the lower authority&#039;s reclassification of FIBC Bags, classifying them under a different heading based on established case law. The High Court directed the settlement of the pending duty drawback claim amount in favor of the petitioner, emphasizing compliance with relevant notifications and decisions. The judgment highlighted the significance of accurate classification of goods for duty purposes and stressed the timely settlement of duty claims.</description>
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      <description>The Commissioner of Customs and Central Excise (Appeals) Tiruchirappalli overturned the lower authority&#039;s reclassification of FIBC Bags, classifying them under a different heading based on established case law. The High Court directed the settlement of the pending duty drawback claim amount in favor of the petitioner, emphasizing compliance with relevant notifications and decisions. The judgment highlighted the significance of accurate classification of goods for duty purposes and stressed the timely settlement of duty claims.</description>
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