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    <description>A clarification on product classification was found unsustainable because the petitioner had specifically sought a personal hearing and none was afforded before the clarification was issued. The absence of the requested hearing rendered the clarification vulnerable on procedural fairness grounds, and the matter required reconsideration after notice and personal hearing. The High Court therefore set aside the clarification order and remitted the matter for fresh disposal in accordance with due process.</description>
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      <link>https://www.taxtmi.com/caselaws?id=167846</link>
      <description>A clarification on product classification was found unsustainable because the petitioner had specifically sought a personal hearing and none was afforded before the clarification was issued. The absence of the requested hearing rendered the clarification vulnerable on procedural fairness grounds, and the matter required reconsideration after notice and personal hearing. The High Court therefore set aside the clarification order and remitted the matter for fresh disposal in accordance with due process.</description>
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