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Classification of imported goods under different tariff sub-headings. Analysis: The appeal before the Appellate Tribunal CEGAT, New Delhi arose from a dispute regarding the classification of imported goods described as "Glossy finish stainless steel moulds" under Heading 8480.79 as moulds for plastic. The department, however, classified the goods under Tariff sub-heading 7210.90 related to flat-rolled products of iron or non-alloy steel. The appellant contended that previous Tribunal judgments supported their classification under a different heading. They cited cases like Bakelite Hylam Ltd. and Viral Laminates Pvt. Ltd., where similar goods were classified differently. The appellant argued that based on these precedents, their goods should be classified under Heading 8480.79. On the other hand, the department reiterated its classification under Tariff sub-heading 7210.90. Upon reviewing the case record and the judgments referenced by the appellant, the Tribunal found that the goods in question were identical to those in the cited cases. Considering the precedent set by the Tribunal in similar matters, the Tribunal accepted the appellant's claim for the classification of the goods as "moulds" under sub-heading 8480.79. Consequently, the Tribunal set aside the department's classification and allowed the appeal in favor of the appellant. The decision was based on the principle of consistency with past judgments and the specific classification criteria applicable to the imported goods in question. This judgment highlights the importance of consistent classification practices in customs matters and the significance of precedent in determining the appropriate tariff sub-heading for imported goods. It underscores the need for thorough analysis of relevant case law and legal principles to ensure accurate classification and compliance with customs regulations.
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