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    <title>2019 (4) TMI 341 - CESTAT MUMBAI</title>
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    <description>The Tribunal remanded the case involving the import of &#039;needles&#039; subject to anti-dumping duty back to the original authority for further testing and clarification on the classification dispute between &#039;sewing machine needles&#039; and &#039;embroidery needles.&#039; The Tribunal emphasized the importance of proper testing to accurately determine the classification, noting the lack of clarity in the lower authorities&#039; orders. The appellant&#039;s challenge against the enhancement of value, redemption fine, and penalties was partially successful, with the Tribunal setting aside the impugned order for reassessment.</description>
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    <pubDate>Tue, 19 Mar 2019 00:00:00 +0530</pubDate>
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      <title>2019 (4) TMI 341 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=377897</link>
      <description>The Tribunal remanded the case involving the import of &#039;needles&#039; subject to anti-dumping duty back to the original authority for further testing and clarification on the classification dispute between &#039;sewing machine needles&#039; and &#039;embroidery needles.&#039; The Tribunal emphasized the importance of proper testing to accurately determine the classification, noting the lack of clarity in the lower authorities&#039; orders. The appellant&#039;s challenge against the enhancement of value, redemption fine, and penalties was partially successful, with the Tribunal setting aside the impugned order for reassessment.</description>
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