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    <title>2023 (7) TMI 837 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, finding that the imported goods were correctly classified as inflatable Life Rafts eligible for duty exemption. The appellant&#039;s misclassification under CTH 8907 9000 was deemed inadvertent, leading to the denial of the exemption. The Tribunal set aside the previous decision, allowing the appeal and any consequential relief as per law.</description>
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      <description>The Tribunal ruled in favor of the appellant, finding that the imported goods were correctly classified as inflatable Life Rafts eligible for duty exemption. The appellant&#039;s misclassification under CTH 8907 9000 was deemed inadvertent, leading to the denial of the exemption. The Tribunal set aside the previous decision, allowing the appeal and any consequential relief as per law.</description>
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