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    <title>1997 (6) TMI 88 - CEGAT, NEW DELHI</title>
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    <description>Tariff classification of HDPE/PP strips, tapes and fabrics was treated as a mixed question of law and fact, so it could be examined at the appellate stage and reconsidered through remand. The Collector (Appeals) was held not to have exceeded jurisdiction by sending the matter back for fresh classification in light of relevant precedent, and no infirmity was found in that course. The departmental challenge therefore failed, the remand order was upheld, and the appeal was dismissed.</description>
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      <title>1997 (6) TMI 88 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=86709</link>
      <description>Tariff classification of HDPE/PP strips, tapes and fabrics was treated as a mixed question of law and fact, so it could be examined at the appellate stage and reconsidered through remand. The Collector (Appeals) was held not to have exceeded jurisdiction by sending the matter back for fresh classification in light of relevant precedent, and no infirmity was found in that course. The departmental challenge therefore failed, the remand order was upheld, and the appeal was dismissed.</description>
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      <pubDate>Fri, 13 Jun 1997 00:00:00 +0530</pubDate>
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