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    <title>2002 (1) TMI 240 - CEGAT, KOLKATA</title>
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    <description>The Tribunal upheld the duty demand and personal penalty imposition on the appellants for misclassifying furnace parts under Tariff Heading 8417.10. The decision was based on the distinction between essential parts manufactured by the appellants and non-essential parts bought from the market, as well as previous judgments establishing classification criteria for machinery parts.</description>
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