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    <title>2024 (3) TMI 363 - CESTAT CHENNAI</title>
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    <description>The Tribunal concluded that the Revenue failed to substantiate the reclassification of the imported goods under CTH 7318. The Show Cause Notice lacked sufficient evidence, rendering the proposed differential duty invalid. Consequently, the impugned order was set aside, and the appeal was allowed, granting the appellant any consequential benefits in accordance with the law.</description>
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      <description>The Tribunal concluded that the Revenue failed to substantiate the reclassification of the imported goods under CTH 7318. The Show Cause Notice lacked sufficient evidence, rendering the proposed differential duty invalid. Consequently, the impugned order was set aside, and the appeal was allowed, granting the appellant any consequential benefits in accordance with the law.</description>
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