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    <title>1992 (12) TMI 161 - CEGAT, NEW DELHI</title>
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    <description>The Appellate Tribunal upheld the levy of additional duty on imported goods containing synthetic fibers, classifying them as textile fabrics. The decision was based on the interpretation of relevant rules and notifications, supported by authoritative sources and court judgments. The Tribunal dismissed arguments against classifying nonwovens as fabric, ruling in favor of the Department and rejecting the Cross-Objection filed by the respondents.</description>
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      <description>The Appellate Tribunal upheld the levy of additional duty on imported goods containing synthetic fibers, classifying them as textile fabrics. The decision was based on the interpretation of relevant rules and notifications, supported by authoritative sources and court judgments. The Tribunal dismissed arguments against classifying nonwovens as fabric, ruling in favor of the Department and rejecting the Cross-Objection filed by the respondents.</description>
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