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    <title>2023 (1) TMI 1060 - KERALA HIGH COURT</title>
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    <description>The court ruled in favor of the petitioners, determining that their imported goods should be classified as &quot;buttons/snap buttons&quot; under the exemption provided in Notification No.21/2002 and its equivalent in Notification No.12/2012. The court set aside the orders demanding customs duty, emphasizing that the relief granted applies only to the specific consignments in question. The revenue department retains the right to verify future consignments for compliance with the relevant notifications.</description>
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