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    <title>1991 (5) TMI 174 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=81376</link>
    <description>The Tribunal upheld the Assistant Collector&#039;s decision, rejecting the appeal challenging the duty demand on nylon filament yarn. The appellants&#039; objections regarding the validity of the sample drawn for denier test were dismissed as the sample was drawn in accordance with Central Excise Rules, and no re-test was requested. The Tribunal affirmed that the test result governs production until the next sample is drawn, supporting the Department&#039;s position over the appellants&#039; arguments on sample validity duration. Compliance with Central Excise Rules and exemption notification standards was upheld, and the duty demand was deemed valid.</description>
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    <pubDate>Thu, 30 May 1991 00:00:00 +0530</pubDate>
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      <title>1991 (5) TMI 174 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=81376</link>
      <description>The Tribunal upheld the Assistant Collector&#039;s decision, rejecting the appeal challenging the duty demand on nylon filament yarn. The appellants&#039; objections regarding the validity of the sample drawn for denier test were dismissed as the sample was drawn in accordance with Central Excise Rules, and no re-test was requested. The Tribunal affirmed that the test result governs production until the next sample is drawn, supporting the Department&#039;s position over the appellants&#039; arguments on sample validity duration. Compliance with Central Excise Rules and exemption notification standards was upheld, and the duty demand was deemed valid.</description>
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      <pubDate>Thu, 30 May 1991 00:00:00 +0530</pubDate>
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