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    <title>1995 (9) TMI 149 - CEGAT, NEW DELHI</title>
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    <description>Concessional duty for marine plywood under the amended notification depended on compliance with the relevant IS standards. The record did not show embossing or other clear evidence that the goods cleared during the relevant period satisfied that standard, and the test reports relied on by the appellants were not correlated to the disputed goods. Because the existing material was insufficient for a conclusive merits determination, the matter was remanded for fresh adjudication by the original authority after due observance of natural justice.</description>
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      <description>Concessional duty for marine plywood under the amended notification depended on compliance with the relevant IS standards. The record did not show embossing or other clear evidence that the goods cleared during the relevant period satisfied that standard, and the test reports relied on by the appellants were not correlated to the disputed goods. Because the existing material was insufficient for a conclusive merits determination, the matter was remanded for fresh adjudication by the original authority after due observance of natural justice.</description>
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