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    <description>The Tribunal dismissed both appeals filed by the parties, upholding the classification of goods under specific headings different from those claimed by the appellants. The demand for duty and interest for a specified period was confirmed, with penalties not imposed due to early duty payment. The Tribunal agreed with the dropping of demand for an earlier period, citing the absence of suppression of facts. The decision was based on technical analysis, legal precedents, and timely disclosure of information by the appellants.</description>
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