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    <title>2023 (10) TMI 1004 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the impugned Order, allowing the Appeals with consequential relief. It noted that the Customs Department&#039;s reclassification of Joss Powder under Chapter sub-heading 1211 9029 lacked proper approval and evidence. The RTI response and Test Reports supported the original classification under 44013000, which had been accepted in prior assessments. The Tribunal found no basis for the unilateral change, leading to the decision in favor of the Appellant.</description>
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      <description>The Tribunal set aside the impugned Order, allowing the Appeals with consequential relief. It noted that the Customs Department&#039;s reclassification of Joss Powder under Chapter sub-heading 1211 9029 lacked proper approval and evidence. The RTI response and Test Reports supported the original classification under 44013000, which had been accepted in prior assessments. The Tribunal found no basis for the unilateral change, leading to the decision in favor of the Appellant.</description>
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