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1998 (8) TMI 257 - AT - Customs

The Appellate Tribunal CEGAT, MADRAS ruled against Revenue appeal on classification of Membrane Elements, confirming they fall under Chapter Heading 8421.99 as essential parts of a filtering system. The Tribunal dismissed the appeal, citing the item's composition of polyamide and its role in filtering and purifying systems.

 

 

 

 

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