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2017 (4) TMI 635 - SC - CustomsClassification of Imaging Plates, IP Cassettes and FCR Capsula - benefit of N/N. 21/2002 dated 01.03.2002 - Held that: - the learned Tribunal seems to have found a case which was not even urged by any of the parties before it, namely, that Imaging Plates and IP Cassettes merit classification under Chapter 37 - the order of the learned Tribunal should be interfered with and the matter be remitted for a decision de novo - matter on remand.
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