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    <title>2023 (10) TMI 323 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal in favor of the appellants, holding that the imported goods should be classified under CTH 85177010 as parts of apparatus, not complete apparatus under 85176290. The Tribunal also ruled that the imported goods were correctly classified and not subject to confiscation or penalty, setting aside the original authority&#039;s orders.</description>
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      <description>The Tribunal allowed the appeal in favor of the appellants, holding that the imported goods should be classified under CTH 85177010 as parts of apparatus, not complete apparatus under 85176290. The Tribunal also ruled that the imported goods were correctly classified and not subject to confiscation or penalty, setting aside the original authority&#039;s orders.</description>
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