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    <title>1993 (7) TMI 167 - CEGAT, NEW DELHI</title>
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    <description>The appeal was allowed by remand, emphasizing the importance of timely registration decisions based on the regulations applicable at the time of application and importation, and the necessity for finalizing assessments at the appropriate stage in accordance with the law. The Tribunal directed the Assistant Collector to pass an order on the registration application and reconsider the matter, highlighting the need to adhere to the relevant tariff, rules, and regulations in force at the time of clearance for home consumption.</description>
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