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    <title>Goods Classified as &quot;Plant Bio-Fertilizer&quot; Cleared; No Misdeclaration or Fact Suppression Found by Authorities.</title>
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    <description>The classification and assessment of imported goods as &quot;Plant Bio-Fertilizer&quot; was done based on the Test Reports and goods were cleared during the relevant period, so, the question of alleging misdeclaration or suppression of facts by the appellant does not arise. - AT</description>
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