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    <title>2017 (2) TMI 1135 - CESTAT ALLAHABAD</title>
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    <description>LCD panels imported for use in manufacturing colour television sets were classified under Tariff Item 9013 80 10 rather than Chapter SH 8529 of the Customs Tariff Act, 1975. The Tribunal relied on its earlier decision in the same assessee&#039;s case involving identical goods and the same use, and held that the prior classification view had to be followed. On that basis, the contrary classification in the impugned orders was not sustainable, and the appeals were allowed with consequential relief.</description>
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      <description>LCD panels imported for use in manufacturing colour television sets were classified under Tariff Item 9013 80 10 rather than Chapter SH 8529 of the Customs Tariff Act, 1975. The Tribunal relied on its earlier decision in the same assessee&#039;s case involving identical goods and the same use, and held that the prior classification view had to be followed. On that basis, the contrary classification in the impugned orders was not sustainable, and the appeals were allowed with consequential relief.</description>
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