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2017 (7) TMI 583 - CESTAT MUMBAIClassification of imported goods - "Electric conductors 7/8" - whether classifiable under CTH 85442010 or under CTH 85444190? - Held that: - A specific entry in tariff excludes other goods embraced by different tariff entries and even may be under the same chapter - The goods being described in the bill of entry is meant for telecommunication purpose, those were unerringly co-axial cables and nothing else. Therefore the order of the learned Commissioner (Appeals) is fundamentally erroneous for which that is set aside and the adjudication order is upheld - appeal allowed - decided in favor of appellant.
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