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    <title>2018 (7) TMI 1273 - CESTAT HYDERABAD</title>
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    <description>The Tribunal upheld the first appellate authority&#039;s decision, rejecting Revenue&#039;s appeal regarding the classification of goods under chapter heading 4408.40. It was determined that the items in question, waste and remnants of logs used in manufacturing plywood, did not fall under this classification. The judgment emphasized the distinction between waste remnants and intended products, affirming that the former did not align with the specified category. This resolution clarified the issue of classification under chapter heading 4408.40.</description>
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      <link>https://www.taxtmi.com/caselaws?id=363965</link>
      <description>The Tribunal upheld the first appellate authority&#039;s decision, rejecting Revenue&#039;s appeal regarding the classification of goods under chapter heading 4408.40. It was determined that the items in question, waste and remnants of logs used in manufacturing plywood, did not fall under this classification. The judgment emphasized the distinction between waste remnants and intended products, affirming that the former did not align with the specified category. This resolution clarified the issue of classification under chapter heading 4408.40.</description>
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