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    <title>1993 (5) TMI 81 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside the Collector (Appeals) order, ruling that the reclassification of &#039;pre-cured tread rubber&#039; under Heading 4008.21 with effect from 20-3-1990 was not valid. The demand for duty for the period 20-3-1990 to 31-5-1990 was overturned. The appeal was disposed of in favor of the appellants, emphasizing that the reclassification should only be effective post-enactment of the Finance Bill of 1990 on 31-5-1990.</description>
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    <pubDate>Mon, 31 May 1993 00:00:00 +0530</pubDate>
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      <title>1993 (5) TMI 81 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=82549</link>
      <description>The Tribunal set aside the Collector (Appeals) order, ruling that the reclassification of &#039;pre-cured tread rubber&#039; under Heading 4008.21 with effect from 20-3-1990 was not valid. The demand for duty for the period 20-3-1990 to 31-5-1990 was overturned. The appeal was disposed of in favor of the appellants, emphasizing that the reclassification should only be effective post-enactment of the Finance Bill of 1990 on 31-5-1990.</description>
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      <pubDate>Mon, 31 May 1993 00:00:00 +0530</pubDate>
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