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    <title>1990 (12) TMI 197 - CEGAT, NEW DELHI</title>
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    <description>Denial of cross-examination of experts and refusal to give a full opportunity to prove the machine&#039;s end use vitiated the adjudication for breach of natural justice. The dispute concerned whether an imported machine used for aseptic packaging qualified for an exemption intended for goods used in processing or packaging food articles. Because the adjudicating authority did not address the request to cross-examine the experts whose reports were relied on, and the appellants were not allowed to adduce evidence on intended use, the matter was remanded for fresh consideration after granting cross-examination and evidence, without any view on the merits.</description>
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    <pubDate>Thu, 06 Dec 1990 00:00:00 +0530</pubDate>
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      <title>1990 (12) TMI 197 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=80961</link>
      <description>Denial of cross-examination of experts and refusal to give a full opportunity to prove the machine&#039;s end use vitiated the adjudication for breach of natural justice. The dispute concerned whether an imported machine used for aseptic packaging qualified for an exemption intended for goods used in processing or packaging food articles. Because the adjudicating authority did not address the request to cross-examine the experts whose reports were relied on, and the appellants were not allowed to adduce evidence on intended use, the matter was remanded for fresh consideration after granting cross-examination and evidence, without any view on the merits.</description>
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      <pubDate>Thu, 06 Dec 1990 00:00:00 +0530</pubDate>
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