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    <title>2023 (9) TMI 730 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal, determining that the appellant&#039;s classification of the imported goods under CTH 27101990 was correct. It found that the CRCL test reports did not satisfy the statutory requirements for classification under CTH 27101239, referencing the Supreme Court&#039;s decision in Krishna Technochem Pvt Ltd. Consequently, the confiscation and penalties imposed by the adjudicating authority were set aside, granting the appellant consequential relief.</description>
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      <link>https://www.taxtmi.com/caselaws?id=443108</link>
      <description>The Tribunal allowed the appeal, determining that the appellant&#039;s classification of the imported goods under CTH 27101990 was correct. It found that the CRCL test reports did not satisfy the statutory requirements for classification under CTH 27101239, referencing the Supreme Court&#039;s decision in Krishna Technochem Pvt Ltd. Consequently, the confiscation and penalties imposed by the adjudicating authority were set aside, granting the appellant consequential relief.</description>
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