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    <title>2018 (2) TMI 1541 - CESTAT MUMBAI</title>
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    <description>The appellant successfully challenged the Revenue&#039;s classification of imported goods under CTH 84224000, which was changed to CTH 84775900 without proper explanation. The court emphasized the Revenue&#039;s duty to justify classification changes and referenced relevant case law. The lack of explanation for the alteration in classification led to the appeal being allowed, emphasizing the importance of providing clear reasons for such changes. The appeal was limited to the classification issue, highlighting the significance of maintaining a reasoned approach in matters of classifying imported goods.</description>
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      <link>https://www.taxtmi.com/caselaws?id=356120</link>
      <description>The appellant successfully challenged the Revenue&#039;s classification of imported goods under CTH 84224000, which was changed to CTH 84775900 without proper explanation. The court emphasized the Revenue&#039;s duty to justify classification changes and referenced relevant case law. The lack of explanation for the alteration in classification led to the appeal being allowed, emphasizing the importance of providing clear reasons for such changes. The appeal was limited to the classification issue, highlighting the significance of maintaining a reasoned approach in matters of classifying imported goods.</description>
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      <pubDate>Wed, 27 Sep 2017 00:00:00 +0530</pubDate>
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