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    <title>2003 (1) TMI 157 - CEGAT, NEW DELHI</title>
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    <description>The appeal regarding the classification of Acrylic Tow Waste under the Customs Tariff Act was dismissed by the tribunal, upholding the Commissioner&#039;s classification under Sub-heading 5505.10. The assessment of assessable value for imported goods was upheld based on the appellant&#039;s consent and supporting documentation. The imposition of anti-dumping duty on Acrylic Tow was deemed inapplicable as it was classified as Tow and not Fibre. Calculation errors in duty determination were not substantiated, and the penalty on the importer was reduced due to lack of mala fide intention.</description>
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    <pubDate>Mon, 20 Jan 2003 00:00:00 +0530</pubDate>
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      <title>2003 (1) TMI 157 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=51826</link>
      <description>The appeal regarding the classification of Acrylic Tow Waste under the Customs Tariff Act was dismissed by the tribunal, upholding the Commissioner&#039;s classification under Sub-heading 5505.10. The assessment of assessable value for imported goods was upheld based on the appellant&#039;s consent and supporting documentation. The imposition of anti-dumping duty on Acrylic Tow was deemed inapplicable as it was classified as Tow and not Fibre. Calculation errors in duty determination were not substantiated, and the penalty on the importer was reduced due to lack of mala fide intention.</description>
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      <pubDate>Mon, 20 Jan 2003 00:00:00 +0530</pubDate>
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