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    <title>2022 (7) TMI 618 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the Principal Commissioner&#039;s orders in a case concerning the classification of imported gold articles. The Tribunal ruled in favor of the appellants, classifying the goods under CTI 7114 19 10 instead of CTI 7118 90 00 as done by the Commissioner. This decision allowed the appellants to benefit from the exemption from customs duty claimed, based on the Country of Origin Certificate. The Tribunal&#039;s decision was influenced by a prior case with similar facts, leading to the allowance of the appeals and the rejection of the Commissioner&#039;s orders.</description>
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      <description>The Tribunal set aside the Principal Commissioner&#039;s orders in a case concerning the classification of imported gold articles. The Tribunal ruled in favor of the appellants, classifying the goods under CTI 7114 19 10 instead of CTI 7118 90 00 as done by the Commissioner. This decision allowed the appellants to benefit from the exemption from customs duty claimed, based on the Country of Origin Certificate. The Tribunal&#039;s decision was influenced by a prior case with similar facts, leading to the allowance of the appeals and the rejection of the Commissioner&#039;s orders.</description>
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