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    <title>2017 (12) TMI 39 - CESTAT HYDERABAD</title>
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    <description>The Appellate Tribunal CESTAT Hyderabad addressed the classification issue of coal imported by the appellant under CTH 2701 1290 or CTH 2701 1200. Conflicting decisions by different CESTAT Benches led to a reference to the Larger Bench, which directed the appellants to await the Supreme Court verdict before approaching the Tribunal again. Despite the department not appealing, various CESTAT Benches remanded appeals based on the Larger Bench decision. The Hyderabad Tribunal set aside orders and remanded the matter for reconsideration post the Supreme Court&#039;s decision in a related case, aligning with the Larger Bench&#039;s directive.</description>
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      <link>https://www.taxtmi.com/caselaws?id=351770</link>
      <description>The Appellate Tribunal CESTAT Hyderabad addressed the classification issue of coal imported by the appellant under CTH 2701 1290 or CTH 2701 1200. Conflicting decisions by different CESTAT Benches led to a reference to the Larger Bench, which directed the appellants to await the Supreme Court verdict before approaching the Tribunal again. Despite the department not appealing, various CESTAT Benches remanded appeals based on the Larger Bench decision. The Hyderabad Tribunal set aside orders and remanded the matter for reconsideration post the Supreme Court&#039;s decision in a related case, aligning with the Larger Bench&#039;s directive.</description>
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