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Imported goods like brake pads wrongly classified, importer's claim rejected by authorities.

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....Classification dispute regarding imported goods such as brake pads, mold tools, etc. Tribunal upheld classification under CTH 6813 8900, rejecting importer's claim for CTH 3824 9090/3824 7900. Importer ineligible for exemption notifications. Demand for normal period upheld, extended period demand set aside. Supreme Court concurred with Tribunal's findings, dismissing Revenue's appeal.....