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    <title>1995 (2) TMI 183 - CEGAT, NEW DELHI</title>
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    <description>The appellant contested the denial of exemption and concessional duty for &#039;Water for injection&#039; under Notification No. 245/83 and 45/82. The Collector allowed the benefit under Notification No. 45/82, correcting the misquoted notifications. The Tribunal remanded the matter for classification reconsideration, ultimately classifying the product as a &#039;medicament&#039; under Tariff Item 68 or Heading 3003.20. The Vice President resolved the classification and notification issues, concluding that the revenue appeal became irrelevant, resulting in no outstanding demand. The appellant&#039;s appeal was accepted, and the department&#039;s appeal was rejected, providing a comprehensive resolution.</description>
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    <pubDate>Wed, 22 Feb 1995 00:00:00 +0530</pubDate>
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      <title>1995 (2) TMI 183 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=84020</link>
      <description>The appellant contested the denial of exemption and concessional duty for &#039;Water for injection&#039; under Notification No. 245/83 and 45/82. The Collector allowed the benefit under Notification No. 45/82, correcting the misquoted notifications. The Tribunal remanded the matter for classification reconsideration, ultimately classifying the product as a &#039;medicament&#039; under Tariff Item 68 or Heading 3003.20. The Vice President resolved the classification and notification issues, concluding that the revenue appeal became irrelevant, resulting in no outstanding demand. The appellant&#039;s appeal was accepted, and the department&#039;s appeal was rejected, providing a comprehensive resolution.</description>
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