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    <title>1987 (1) TMI 247 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside the impugned order and allowed the appeal in a case concerning duty liability on oxygen gas. It was held that charging duty again on the appellant for the same commodity already subject to duty amounted to double charging, which was deemed illegal. The Tribunal&#039;s decision focused on the interpretation of Tariff Item 14-H and the concept of compressed gases, ruling in favor of the appellant based on established legal principles, providing clarity on duty liability and ensuring a just outcome.</description>
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    <pubDate>Tue, 13 Jan 1987 00:00:00 +0530</pubDate>
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      <title>1987 (1) TMI 247 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=72793</link>
      <description>The Tribunal set aside the impugned order and allowed the appeal in a case concerning duty liability on oxygen gas. It was held that charging duty again on the appellant for the same commodity already subject to duty amounted to double charging, which was deemed illegal. The Tribunal&#039;s decision focused on the interpretation of Tariff Item 14-H and the concept of compressed gases, ruling in favor of the appellant based on established legal principles, providing clarity on duty liability and ensuring a just outcome.</description>
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