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    <title>2025 (1) TMI 1663 - CESTAT NEW DELHI</title>
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    <description>The note addresses competing tariff classification of imported interactive flat panel displays, concluding that application of the Tribunal&#039;s prior reasoning governs classification and that the goods fall under Customs Tariff Item 8471 41 90. The Principal Commissioner&#039;s order adopted the Tribunal precedent in favour of CTI 8471 41 90; the department&#039;s reliance on an administrative provisional classification under CTI 8528 59 00 was rejected as not displacing the Tribunal&#039;s concluded determination. Operatively, the goods are classifiable under 8471 41 90 and the appeal against dropping proceedings is dismissed.</description>
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    <pubDate>Tue, 01 Jul 2025 00:00:00 +0530</pubDate>
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      <title>2025 (1) TMI 1663 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=464804</link>
      <description>The note addresses competing tariff classification of imported interactive flat panel displays, concluding that application of the Tribunal&#039;s prior reasoning governs classification and that the goods fall under Customs Tariff Item 8471 41 90. The Principal Commissioner&#039;s order adopted the Tribunal precedent in favour of CTI 8471 41 90; the department&#039;s reliance on an administrative provisional classification under CTI 8528 59 00 was rejected as not displacing the Tribunal&#039;s concluded determination. Operatively, the goods are classifiable under 8471 41 90 and the appeal against dropping proceedings is dismissed.</description>
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      <pubDate>Tue, 01 Jul 2025 00:00:00 +0530</pubDate>
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