2025 (2) TMI 758

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..... THAT:- Having regard to the facts of the present case, especially the fact that the controversy with regard to classification was earlier examined and decided by the Directorate General of Foreign Trade to the effect that the goods, Lamda Cyhalothrin Technical, be classified under the heading "CTH 38089199" and, thereupon, it had issued Merchandise Exports from India (MEIS) Scrips, there are no g .....

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