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    <title>1997 (6) TMI 79 - CEGAT, NEW DELHI</title>
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    <description>Chindies of cotton fabrics and trade samples were treated as not liable to handloom cess under the Khadi and Other Handloom Industries Development (Additional Excise Duty on Cloth) Act, 1953. The Tribunal relied on its earlier decision in Collector of Central Excise v. M/s. India United Mills, accepted the Departmental Representative&#039;s concession on the identical issue, and followed that precedent without reopening the merits. The departmental appeal was dismissed, and the Collector (Appeals) finding on non-liability was affirmed.</description>
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    <pubDate>Wed, 04 Jun 1997 00:00:00 +0530</pubDate>
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      <title>1997 (6) TMI 79 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=86700</link>
      <description>Chindies of cotton fabrics and trade samples were treated as not liable to handloom cess under the Khadi and Other Handloom Industries Development (Additional Excise Duty on Cloth) Act, 1953. The Tribunal relied on its earlier decision in Collector of Central Excise v. M/s. India United Mills, accepted the Departmental Representative&#039;s concession on the identical issue, and followed that precedent without reopening the merits. The departmental appeal was dismissed, and the Collector (Appeals) finding on non-liability was affirmed.</description>
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      <pubDate>Wed, 04 Jun 1997 00:00:00 +0530</pubDate>
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