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The case involved the classification of sintered bush and ferrite permanent magnet imported by M/s. Elin Electro Pvt. Ltd. Appellants claimed classification under sub-headings 8483.20 and 8505.11, but the department classified them under sub-heading 8483.20. The tribunal upheld the department's classification as the goods were specifically described in the Customs Tariff. The appeal was rejected.
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