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    <title>1990 (1) TMI 199 - CEGAT, NEW DELHI</title>
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    <description>The Appellate Tribunal dismissed the appeal and upheld the Collector (Appeals) decision on the classification of &#039;White Oil&#039; under T.I. 8 of the Central Excise Tariff. It affirmed the jurisdiction of the Appellate Authority in classification matters, emphasizing that the Collector&#039;s actions were within jurisdiction. The Tribunal considered arguments on the manufacturing process and legal precedents but deemed them academic for the appeal&#039;s resolution. The judgment provided a detailed analysis, clarifying the issues and legal reasoning behind the decision.</description>
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    <pubDate>Wed, 31 Jan 1990 00:00:00 +0530</pubDate>
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      <title>1990 (1) TMI 199 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=80428</link>
      <description>The Appellate Tribunal dismissed the appeal and upheld the Collector (Appeals) decision on the classification of &#039;White Oil&#039; under T.I. 8 of the Central Excise Tariff. It affirmed the jurisdiction of the Appellate Authority in classification matters, emphasizing that the Collector&#039;s actions were within jurisdiction. The Tribunal considered arguments on the manufacturing process and legal precedents but deemed them academic for the appeal&#039;s resolution. The judgment provided a detailed analysis, clarifying the issues and legal reasoning behind the decision.</description>
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      <pubDate>Wed, 31 Jan 1990 00:00:00 +0530</pubDate>
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