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    <title>1996 (6) TMI 144 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside the impugned order and allowed the appeal, determining that the goods should be classified under Heading 38.08 for countervailing duty. The decision was based on the argument that the impugned goods, specifically &#039;Dodine,&#039; should be classified as a fungicide under Central Excise Tariff Heading 38.08 rather than under Customs Tariff Heading 29.42. The Tribunal emphasized that dilution does not alter classification and referenced CBEC orders and court judgments supporting the classification under Heading 38.08.</description>
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    <pubDate>Tue, 18 Jun 1996 00:00:00 +0530</pubDate>
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      <title>1996 (6) TMI 144 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=85359</link>
      <description>The Tribunal set aside the impugned order and allowed the appeal, determining that the goods should be classified under Heading 38.08 for countervailing duty. The decision was based on the argument that the impugned goods, specifically &#039;Dodine,&#039; should be classified as a fungicide under Central Excise Tariff Heading 38.08 rather than under Customs Tariff Heading 29.42. The Tribunal emphasized that dilution does not alter classification and referenced CBEC orders and court judgments supporting the classification under Heading 38.08.</description>
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      <pubDate>Tue, 18 Jun 1996 00:00:00 +0530</pubDate>
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