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2003 (3) TMI 175 - AT - CustomsExtract: .......enhancing the value of the goods, confiscation of the goods and levy of redemption fine and imposition of penalty is set aside. In the result, except for classification of the goods, the appeal is allowed. So far as classification is concerned, we uphold the view taken by the adjudicating authority that the goods are classifiable under CTH 2805.40.
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