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    <title>1989 (10) TMI 131 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside the Collector (Appeals)&#039; decision in a case concerning the classification of printed or unprinted boxes for Central Excise duty exemption. The matter was remanded for reconsideration, emphasizing the importance of providing all evidence to parties, including the Deputy Chief Chemist&#039;s report, and ensuring a fair hearing. The judgment highlighted the need for a comprehensive assessment based on trade opinions and trade practices, stressing adherence to principles of natural justice in determining the product&#039;s classification.</description>
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      <link>https://www.taxtmi.com/caselaws?id=80185</link>
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