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    <title>2023 (9) TMI 197 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the rectification of the appellant&#039;s name and upheld the classification of imported goods, X-Ray plates, and cassettes under CTH 90229090, granting concessional duty benefits under Notification No. 21/2002-Cus. The goods were considered accessories to the ADC Solo Digitizer, with a long lifespan and distinct functionality, supporting their classification and eligibility for duty concessions. The re-determination of classification under CTH 370110 was set aside, affirming the appellant&#039;s position and allowing the appeals with consequential reliefs.</description>
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