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    <title>2023 (8) TMI 565 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, determining that the correct classification of the imported snow goggles was under CTH 90049090, not CTH 90041000. Consequently, the demands for customs duty, interest, and penalties were set aside. The appellant&#039;s argument that snow goggles are distinct from sun glasses was accepted, leading to the favorable outcome for the appellant in this case.</description>
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      <description>The Tribunal ruled in favor of the appellant, determining that the correct classification of the imported snow goggles was under CTH 90049090, not CTH 90041000. Consequently, the demands for customs duty, interest, and penalties were set aside. The appellant&#039;s argument that snow goggles are distinct from sun glasses was accepted, leading to the favorable outcome for the appellant in this case.</description>
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