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2014 (2) TMI 152 - CESTAT CHENNAIClassification of goods - import of coated paper - Classification under CTH 4707.90 or under CTH 48 - Denial of refund claim - Lower appellate authority has allowed the full refund - Held that:- Though the lower appellate authority did not specifically allow the appeal of the respondents regarding their claim that the impugned paper was only waste paper chargeable to lower rate of duty under CTH 4707.90 and not under CTH 48, while allowing the appeal on the valuation issue he had specifically stated that the original authority had not categorically held the impugned paper to be serviceable paper. - earlier order of the lower appellate authority has attained finality in the absence of any appeal against it - Decided against Revenue.
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