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    <title>1997 (7) TMI 135 - Supreme Court</title>
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    <description>Identical goods were treated as classifiable under Tariff Item No. 26A for the disputed period because a later trade notice and an earlier approved classification list supported that entry. The Department produced no material to justify a different classification for the period in question, and there was no basis to deny the same treatment where the same goods had already been reclassified under the tariff item. The assessee therefore succeeded on classification under Tariff Item No. 26A.</description>
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      <title>1997 (7) TMI 135 - Supreme Court</title>
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      <description>Identical goods were treated as classifiable under Tariff Item No. 26A for the disputed period because a later trade notice and an earlier approved classification list supported that entry. The Department produced no material to justify a different classification for the period in question, and there was no basis to deny the same treatment where the same goods had already been reclassified under the tariff item. The assessee therefore succeeded on classification under Tariff Item No. 26A.</description>
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