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    <title>2015 (10) TMI 31 - CESTAT MUMBAI</title>
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    <description>The Tribunal found the adjudicating authority&#039;s classification of imported goods erroneous and upheld the appellant&#039;s contention for classification under Customs Tariff Heading 6802 2900. The denial of exemption and confiscation were deemed unwarranted as there were no restrictions on importation under the relevant classification. The appeal was allowed, granting relief to the appellant based on the alignment of classification under both Customs Tariff and ITC(HS) systems.</description>
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      <description>The Tribunal found the adjudicating authority&#039;s classification of imported goods erroneous and upheld the appellant&#039;s contention for classification under Customs Tariff Heading 6802 2900. The denial of exemption and confiscation were deemed unwarranted as there were no restrictions on importation under the relevant classification. The appeal was allowed, granting relief to the appellant based on the alignment of classification under both Customs Tariff and ITC(HS) systems.</description>
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