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    <title>1996 (11) TMI 217 - CEGAT, NEW DELHI</title>
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    <description>Two way keys were examined for classification under the Central Excise Tariff, with prior Tribunal rulings treating them as falling under the earlier tariff item rather than Item 68. That settled precedent was applied to reject the Revenue&#039;s challenge to the duty demand. The limitation question linked to the trade notice was not separately determined because the classification issue was dispositive. The appeal was therefore rejected, and the connected cross-objections were disposed of accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=86296</link>
      <description>Two way keys were examined for classification under the Central Excise Tariff, with prior Tribunal rulings treating them as falling under the earlier tariff item rather than Item 68. That settled precedent was applied to reject the Revenue&#039;s challenge to the duty demand. The limitation question linked to the trade notice was not separately determined because the classification issue was dispositive. The appeal was therefore rejected, and the connected cross-objections were disposed of accordingly.</description>
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