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<h1>CEGAT New Delhi rules on concessional duty rates for goods under Central Excise Tariff sub-heading 73.07</h1> The Appellate Tribunal CEGAT, New Delhi allowed the appeals regarding the classification of goods under Central Excise Tariff sub-heading 73.07, ... SSI Exemption The judgment by Appellate Tribunal CEGAT, New Delhi involved the classification of goods under Central Excise Tariff sub-heading 73.07 for the benefit of concessional rate of duty. The goods were found to be covered by Notification No. 175/86 as amended, leading to the appeals being allowed. The issue of classification was not raised, and the order was limited to extending the benefit of the notification to the products in dispute.