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    <title>2017 (8) TMI 828 - MADRAS HIGH COURT</title>
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    <description>The High Court allowed the writ petition, setting aside the impugned orders and ruling in favor of the petitioner regarding the classification of decorative laminated sheets under the Central Excise Tariff Act, 1985. Despite a subsequent Supreme Court decision favoring a different classification, the High Court upheld benefits granted under Chapter Heading 4823.90 based on final assessments and orders. Previous decisions and conflicting classifications were considered, emphasizing the importance of respecting finalized assessments in the matter.</description>
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