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    <title>1994 (4) TMI 137 - CEGAT, NEW DELHI</title>
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    <description>A short delay in filing the appeal was condoned because it was explained by the incorrect appellate address in the lower order, and the appeal had otherwise been presented at the stated address. On classification, scheelite concentrate described as Australian King Island scheelite tungsten ore was held not to fall under Heading 2611.00, because the evidence showed further chemical processing beyond normal metallurgical concentration; as a chemically precipitated, separately defined calcium tungstate product, it was classifiable under Chapter 28 instead. The departmental classification challenge therefore failed.</description>
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    <pubDate>Wed, 06 Apr 1994 00:00:00 +0530</pubDate>
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      <title>1994 (4) TMI 137 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=83163</link>
      <description>A short delay in filing the appeal was condoned because it was explained by the incorrect appellate address in the lower order, and the appeal had otherwise been presented at the stated address. On classification, scheelite concentrate described as Australian King Island scheelite tungsten ore was held not to fall under Heading 2611.00, because the evidence showed further chemical processing beyond normal metallurgical concentration; as a chemically precipitated, separately defined calcium tungstate product, it was classifiable under Chapter 28 instead. The departmental classification challenge therefore failed.</description>
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      <pubDate>Wed, 06 Apr 1994 00:00:00 +0530</pubDate>
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