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    <title>2005 (12) TMI 8 - CESTAT, New Delhi</title>
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    <description>The tribunal upheld the classification of converting pipe into pipe fittings under Heading 7307, dismissing the appeal due to consistency in previous decisions. The judgment analyzed legal precedents and materials, concluding that pipe fittings should be classified under Heading 7307 based on relevant criteria.</description>
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      <link>https://www.taxtmi.com/caselaws?id=344</link>
      <description>The tribunal upheld the classification of converting pipe into pipe fittings under Heading 7307, dismissing the appeal due to consistency in previous decisions. The judgment analyzed legal precedents and materials, concluding that pipe fittings should be classified under Heading 7307 based on relevant criteria.</description>
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