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    <title>2007 (8) TMI 209 - CESTAT, KOLKATA</title>
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    <description>The Tribunal set aside the Commissioner&#039;s classification of goods as motor vehicle chassis under sub-heading 8706.42, ruling that the goods should be assessed individually based on merit, not collectively as motor vehicle chassis. The duty demand and penalty imposed were overturned, and the appeal was allowed.</description>
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    <pubDate>Thu, 09 Aug 2007 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=3067</link>
      <description>The Tribunal set aside the Commissioner&#039;s classification of goods as motor vehicle chassis under sub-heading 8706.42, ruling that the goods should be assessed individually based on merit, not collectively as motor vehicle chassis. The duty demand and penalty imposed were overturned, and the appeal was allowed.</description>
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