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    <title>1992 (3) TMI 202 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants in a case concerning a demand for a differential duty on imported Thermo graphic Powder. The Collector (Appeals) lacked jurisdiction to confirm the demand based on a new argument not initially raised. The Tribunal upheld the appellants&#039; position that the goods should be assessed under a specific heading, in line with a previous Tribunal judgment. The appeal was allowed, granting relief to the appellants.</description>
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      <link>https://www.taxtmi.com/caselaws?id=81830</link>
      <description>The Tribunal ruled in favor of the appellants in a case concerning a demand for a differential duty on imported Thermo graphic Powder. The Collector (Appeals) lacked jurisdiction to confirm the demand based on a new argument not initially raised. The Tribunal upheld the appellants&#039; position that the goods should be assessed under a specific heading, in line with a previous Tribunal judgment. The appeal was allowed, granting relief to the appellants.</description>
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