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    <description>The appeal by the Revenue was dismissed, and the order impugned in their appeal was sustained. The appeal by M/s Janta Trading was allowed, and the order impugned in their appeal was set aside. The Tribunal emphasized the need for adherence to principles of natural justice and the burden of proof in classification disputes, ultimately ruling in favor of the importers.</description>
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      <description>The appeal by the Revenue was dismissed, and the order impugned in their appeal was sustained. The appeal by M/s Janta Trading was allowed, and the order impugned in their appeal was set aside. The Tribunal emphasized the need for adherence to principles of natural justice and the burden of proof in classification disputes, ultimately ruling in favor of the importers.</description>
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