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    <title>1992 (11) TMI 211 - CEGAT, NEW DELHI</title>
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    <description>Aldicarb Oxime imported by the assessee was treated as an insecticide because an earlier binding decision had already classified it that way. On that basis, the product fell within the exemption notification covering insecticides, pesticides, weedicides and fungicides, so it qualified for exemption from Additional Duty of Customs. The refund relief granted to the importer was therefore sustained, and the challenge to that relief failed.</description>
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    <pubDate>Thu, 26 Nov 1992 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=82476</link>
      <description>Aldicarb Oxime imported by the assessee was treated as an insecticide because an earlier binding decision had already classified it that way. On that basis, the product fell within the exemption notification covering insecticides, pesticides, weedicides and fungicides, so it qualified for exemption from Additional Duty of Customs. The refund relief granted to the importer was therefore sustained, and the challenge to that relief failed.</description>
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      <pubDate>Thu, 26 Nov 1992 00:00:00 +0530</pubDate>
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