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    <title>1989 (12) TMI 199 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=80407</link>
    <description>The tribunal determined that the Permaline Fire Hose Pipe, a textile hose coated with rubber, should be classified under Heading 59.07 of the Central Excise Tariff Act, 1985, rather than Heading 40.09. The appellants&#039; appeal was successful, overturning the previous classification under Heading 4009.92. The decision aligned with the product&#039;s textile nature and the relevant tariff entries, supported by the Explanatory Notes and judicial interpretation. Consequently, the appellants were granted relief as the tribunal set aside the impugned order in their favor.</description>
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    <pubDate>Thu, 21 Dec 1989 00:00:00 +0530</pubDate>
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      <title>1989 (12) TMI 199 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=80407</link>
      <description>The tribunal determined that the Permaline Fire Hose Pipe, a textile hose coated with rubber, should be classified under Heading 59.07 of the Central Excise Tariff Act, 1985, rather than Heading 40.09. The appellants&#039; appeal was successful, overturning the previous classification under Heading 4009.92. The decision aligned with the product&#039;s textile nature and the relevant tariff entries, supported by the Explanatory Notes and judicial interpretation. Consequently, the appellants were granted relief as the tribunal set aside the impugned order in their favor.</description>
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      <pubDate>Thu, 21 Dec 1989 00:00:00 +0530</pubDate>
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