Tribunal Confirms Encoder/Multiplexer Classification; Revenue's Appeal Dismissed for Exceeding Original Notice Scope.

Classification of imported goods - Encoder/Multiplexer under different Model - the Tribunal held that the goods are correctly classifiable under CTH 85 17 6290. - The revenue's appeal was dismissed, both because the Tribunal had already decided the classification and because the revenue proposed a new classification in their appeal that was beyond the scope of the original show cause notice. .....

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