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    <title>1995 (10) TMI 100 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the decision that the powder compacting press model ME-40 II constituted &quot;goods&quot; under the Central Excises and Salt Act, 1944, even though fixed to the ground, and was subject to central excise duty. The Tribunal confirmed the demand for central excise duty but vacated the imposition of the redemption fine on the appellant, considering their past compliance and ongoing classification process for the machine.</description>
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      <link>https://www.taxtmi.com/caselaws?id=84564</link>
      <description>The Tribunal upheld the decision that the powder compacting press model ME-40 II constituted &quot;goods&quot; under the Central Excises and Salt Act, 1944, even though fixed to the ground, and was subject to central excise duty. The Tribunal confirmed the demand for central excise duty but vacated the imposition of the redemption fine on the appellant, considering their past compliance and ongoing classification process for the machine.</description>
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