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    <title>2002 (11) TMI 192 - CEGAT, KOLKATA</title>
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    <description>The Tribunal upheld the classification of the product under Heading 54.09, confirming its marketability, setting aside the penalty, and remanding the matter for further examination of the duty demand in the initial years.</description>
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      <description>The Tribunal upheld the classification of the product under Heading 54.09, confirming its marketability, setting aside the penalty, and remanding the matter for further examination of the duty demand in the initial years.</description>
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