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    <title>1995 (4) TMI 153 - CEGAT, NEW DELHI</title>
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    <description>Proceedings validly initiated under a rule in force at the time of issuance do not fail merely because the rule is later repealed or substituted, and recovery of an erroneous refund remains within the duty recovery machinery; the notice under Rule 10 was therefore valid, and the challenge to the recovery failed. Printed cartons were treated as products of the packaging industry, not the printing industry, so the exemption under the relevant notification was unavailable; the denial of exemption was upheld.</description>
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      <title>1995 (4) TMI 153 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=84168</link>
      <description>Proceedings validly initiated under a rule in force at the time of issuance do not fail merely because the rule is later repealed or substituted, and recovery of an erroneous refund remains within the duty recovery machinery; the notice under Rule 10 was therefore valid, and the challenge to the recovery failed. Printed cartons were treated as products of the packaging industry, not the printing industry, so the exemption under the relevant notification was unavailable; the denial of exemption was upheld.</description>
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