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    <title>2017 (8) TMI 503 - CESTAT CHENNAI</title>
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    <description>The tribunal upheld the classification of imported goods as per the Department&#039;s argument under CTH 84389090, rejecting the appellant&#039;s claim for classification under CTH 8436. Despite the appellant&#039;s assertions, the tribunal found the goods did not qualify as machinery for preparing animal feeding stuffs under CTH 8436, emphasizing the exclusion of machines designed for industrial use in this category. The tribunal highlighted the significance of HSN notes in classification, citing legal precedents, and ultimately dismissed the appeal on 10.08.2017.</description>
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      <description>The tribunal upheld the classification of imported goods as per the Department&#039;s argument under CTH 84389090, rejecting the appellant&#039;s claim for classification under CTH 8436. Despite the appellant&#039;s assertions, the tribunal found the goods did not qualify as machinery for preparing animal feeding stuffs under CTH 8436, emphasizing the exclusion of machines designed for industrial use in this category. The tribunal highlighted the significance of HSN notes in classification, citing legal precedents, and ultimately dismissed the appeal on 10.08.2017.</description>
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