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2001 (8) TMI 431 - AT - Customs

The appeal involved the classification of goods imported by the respondent initially claimed as motor vehicle parts but later as forged articles of iron or steel. The Assistant Commissioner and Commissioner (Appeals) did not provide acceptable reasons for their conclusions. The Tribunal allowed the appeal, set aside the order, and remanded the matter for further consideration based on evidence to be produced by the importer.

 

 

 

 

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