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of <h1>High Court directs Tribunal on Modvat credit & seat classification by Bharat Seats Limited</h1> The High Court directed the Tribunal to refer questions regarding Modvat credit and classification of seats manufactured by Bharat Seats Limited. - 2001 ... Reference to High Court The High Court of Delhi directed the Customs, Excise and Gold (Control) Appellate Tribunal to refer questions for opinion. The questions were about Modvat credit on exempt final products and whether seats manufactured by Bharat Seats Limited were steel seats.
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