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    <title>1990 (2) TMI 161 - CEGAT, NEW DELHI</title>
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    <description>The appellate tribunal allowed the appeal by way of remand, emphasizing the lower appellate authority&#039;s lack of detailed reasoning and application of mind in classifying goods as glass fibres bonded with resin instead of glass fabrics for excise duty purposes. The tribunal directed a fresh adjudication within three months, stressing the need for thorough consideration of technical literature, trade affidavits, manufacturing processes, and legal precedents cited by the appellants.</description>
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      <link>https://www.taxtmi.com/caselaws?id=80345</link>
      <description>The appellate tribunal allowed the appeal by way of remand, emphasizing the lower appellate authority&#039;s lack of detailed reasoning and application of mind in classifying goods as glass fibres bonded with resin instead of glass fabrics for excise duty purposes. The tribunal directed a fresh adjudication within three months, stressing the need for thorough consideration of technical literature, trade affidavits, manufacturing processes, and legal precedents cited by the appellants.</description>
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