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    <title>2016 (9) TMI 683 - CESTAT NEW DELHI</title>
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    <description>Goods woven in running length with distinct warp and weft were held not to be &quot;lace&quot; under Chapter Heading 5804 merely because they resembled lace or were described that way in invoices; technical tariff classification prevailed over commercial nomenclature. On that basis, the articles were classified under Chapter Heading 5807 as labels and similar articles. The impugned order was set aside, and duty liability was remanded for fresh adjudication after hearing the appellant, since no alternative classification had been proposed by the revenue.</description>
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      <description>Goods woven in running length with distinct warp and weft were held not to be &quot;lace&quot; under Chapter Heading 5804 merely because they resembled lace or were described that way in invoices; technical tariff classification prevailed over commercial nomenclature. On that basis, the articles were classified under Chapter Heading 5807 as labels and similar articles. The impugned order was set aside, and duty liability was remanded for fresh adjudication after hearing the appellant, since no alternative classification had been proposed by the revenue.</description>
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