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    <title>1997 (7) TMI 322 - CEGAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CEGAT, New Delhi addressed the classification of goods produced by the appellants under different headings. The Tribunal upheld the demand for duty on towels under Heading 6301 for September 1987 but dropped the balance amount due to the time limit. Penalties and confiscation were set aside as there was no intent to evade duty. The confirmation of duty on towels cleared from March 1986 to August 1987 was overturned based on a duty exemption notification. The Tribunal upheld the classification of towels under Heading 6201 for September 1987, partially allowing the appeal.</description>
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    <pubDate>Wed, 09 Jul 1997 00:00:00 +0530</pubDate>
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      <title>1997 (7) TMI 322 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=87194</link>
      <description>The Appellate Tribunal CEGAT, New Delhi addressed the classification of goods produced by the appellants under different headings. The Tribunal upheld the demand for duty on towels under Heading 6301 for September 1987 but dropped the balance amount due to the time limit. Penalties and confiscation were set aside as there was no intent to evade duty. The confirmation of duty on towels cleared from March 1986 to August 1987 was overturned based on a duty exemption notification. The Tribunal upheld the classification of towels under Heading 6201 for September 1987, partially allowing the appeal.</description>
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      <pubDate>Wed, 09 Jul 1997 00:00:00 +0530</pubDate>
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