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    <title>2018 (3) TMI 1263 - CESTAT MUMBAI</title>
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    <description>The tribunal upheld the reclassification of imported goods as dyed nylon taffeta fabric under CTH 54074230, rejecting the assessee&#039;s classification under CTH 59031090. The matter was remanded for an expert opinion on the visibility of the coating. Regarding valuation, the enhancement based on contemporaneous imports was rejected, with the tribunal finding it irrelevant. The Revenue&#039;s appeal was dismissed, and the assessee&#039;s appeal was remanded for fresh consideration. The judgment was delivered by the Appellate Tribunal CESTAT MUMBAI.</description>
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      <title>2018 (3) TMI 1263 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=357560</link>
      <description>The tribunal upheld the reclassification of imported goods as dyed nylon taffeta fabric under CTH 54074230, rejecting the assessee&#039;s classification under CTH 59031090. The matter was remanded for an expert opinion on the visibility of the coating. Regarding valuation, the enhancement based on contemporaneous imports was rejected, with the tribunal finding it irrelevant. The Revenue&#039;s appeal was dismissed, and the assessee&#039;s appeal was remanded for fresh consideration. The judgment was delivered by the Appellate Tribunal CESTAT MUMBAI.</description>
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