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    <title>1997 (1) TMI 221 - CEGAT, NEW DELHI</title>
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    <description>Laminated sheets made on a paper base were classified under Tariff Item 68 of the Central Excise Tariff rather than Item 15A(2) of the erstwhile tariff. The Tribunal treated the classification issue as no longer open because the same view had already been affirmed by the Supreme Court when the departmental appeal was dismissed. The result was that the assessee&#039;s classification under Item 68 stood confirmed.</description>
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      <title>1997 (1) TMI 221 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=86366</link>
      <description>Laminated sheets made on a paper base were classified under Tariff Item 68 of the Central Excise Tariff rather than Item 15A(2) of the erstwhile tariff. The Tribunal treated the classification issue as no longer open because the same view had already been affirmed by the Supreme Court when the departmental appeal was dismissed. The result was that the assessee&#039;s classification under Item 68 stood confirmed.</description>
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