2015 (11) TMI 78

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..... he impugned order and hence dismissed the appeal. Appeal was filed by Assessee against the decision of Tribunal [2015 (4) TMI 560 - CESTAT MUMBAI]; wherein Tribunal held that From these evidences available on record and the coverage of CTH 97.05 as given in the HSN explanatory notes, we are of the considered view that the goods imported by the appellant merit classification under CTH 97.05. - Sinc .....

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