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2013 (3) TMI 637 - SCH - CustomsMagnetic acupressure treatment instrument - Classification - Re-adjudication - applicability of a Circular retrospectively or prospectively as in this case of Circular 56/2001 dated 25-10-2001 and the subsequent Circular issued in 2003.
The Supreme Court dismissed the Civil Appeal, agreeing with the view of the Customs, Excise and Service Tax Appellate Tribunal. No costs were awarded. (Citation: 2013 (3) TMI 637 - SC Order)
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