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    <title>2019 (3) TMI 1998 - CESTAT MUMBAI</title>
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    <description>Imported goods were held to remain classifiable under heading 84717020 rather than 84717030 because earlier co-ordinate Tribunal rulings on identical goods had already settled the classification, and no distinguishing basis was shown. On that settled footing, the revised classification adopted in the impugned order could not stand, and the related denial of exemption and differential duty demand also failed. The impugned order was therefore set aside in favour of the importer.</description>
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      <description>Imported goods were held to remain classifiable under heading 84717020 rather than 84717030 because earlier co-ordinate Tribunal rulings on identical goods had already settled the classification, and no distinguishing basis was shown. On that settled footing, the revised classification adopted in the impugned order could not stand, and the related denial of exemption and differential duty demand also failed. The impugned order was therefore set aside in favour of the importer.</description>
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