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    <title>2003 (1) TMI 116 - Supreme Court</title>
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    <description>The Supreme Court allowed the appeal, setting aside the Tribunal&#039;s judgment and the Commissioner&#039;s order regarding the classification of goods under Heading 7216.20. The Court found that the Commissioner had overlooked crucial evidence and ordered a re-examination of the matter with consideration of all relevant documents. The case was remitted to the Commissioner in Chennai for a fresh decision, granting a personal hearing to the parties involved, with no costs awarded.</description>
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      <description>The Supreme Court allowed the appeal, setting aside the Tribunal&#039;s judgment and the Commissioner&#039;s order regarding the classification of goods under Heading 7216.20. The Court found that the Commissioner had overlooked crucial evidence and ordered a re-examination of the matter with consideration of all relevant documents. The case was remitted to the Commissioner in Chennai for a fresh decision, granting a personal hearing to the parties involved, with no costs awarded.</description>
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