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2008 (7) TMI 289 - CESTAT, MUMBAIClassification - ‘men’s long sleeve shirt with tie’ – Shirt and Tie, both have separate and distinct identity and separate characteristics and use and are specified in different headings in the Customs Tariff Act - both the items have to be classified accordingly under their respective headings i.e. u/h 6205 and 6215 – Commissioner (Appeals) has wrongly considered both the items as Shirt by misinterpreting the terms ‘essential character of set’ - impugned order is set aside
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