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    <title>2017 (1) TMI 1307 - CESTAT CHENNAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal on the grounds that the competence to adjudicate and the financial limits were not challenged. It upheld the classification of the imported goods under chapters 87 or 94, denying the exemption claimed under Notification No. 21/2002-Cus. The original order of the Commissioner of Customs (Appeals) was confirmed, and the appeals were disposed of accordingly.</description>
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