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    <title>1984 (4) TMI 183 - CEGAT, NEW DELHI</title>
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    <description>Electrical grade insulating papers were treated as classifiable under Heading 39.01/06 CTA for basic customs duty because the Tribunal followed its earlier detailed orders in the same appellants&#039; matter and found no sufficient ground to depart from that classification. For countervailing duty, the goods were reclassified under Item 68 CET on the basis of the Tribunal&#039;s prior decision on identical goods, and the Revenue&#039;s alternative plea for Item 15A CET was not accepted. The appeal therefore succeeded only on the countervailing duty classification, while the basic customs duty classification remained unchanged.</description>
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    <pubDate>Thu, 19 Apr 1984 00:00:00 +0530</pubDate>
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      <title>1984 (4) TMI 183 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=74618</link>
      <description>Electrical grade insulating papers were treated as classifiable under Heading 39.01/06 CTA for basic customs duty because the Tribunal followed its earlier detailed orders in the same appellants&#039; matter and found no sufficient ground to depart from that classification. For countervailing duty, the goods were reclassified under Item 68 CET on the basis of the Tribunal&#039;s prior decision on identical goods, and the Revenue&#039;s alternative plea for Item 15A CET was not accepted. The appeal therefore succeeded only on the countervailing duty classification, while the basic customs duty classification remained unchanged.</description>
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      <pubDate>Thu, 19 Apr 1984 00:00:00 +0530</pubDate>
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