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    <title>2017 (7) TMI 50 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeals filed by M/s Shanti Surgical Pvt. Ltd., Shri Shanket Kheria, and Shri Subhash Chandra Kheria, dismissing the appeals filed by Revenue. The judgment emphasized that specific tariff entries should prevail over general descriptions, invalidating demands and penalties based on incorrect classification under Chapter 3005. Penalties were set aside as the classification adopted by the appellants was deemed valid under specific entries.</description>
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