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    <title>1997 (10) TMI 116 - CEGAT, NEW DELHI</title>
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    <description>Stainless steel pattas and patties manufactured by cold rolling hot rolled pattas were classifiable under sub-heading 7208.00 as pieces roughly shaped, and earlier Tribunal decisions had already settled that classification. On that basis, the applicable duty rate was Rs. 365 per PMT, so a demand calculated at Rs. 715 per PMT was not legally sustainable. The higher duty demand was therefore set aside in favour of the assessee.</description>
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    <pubDate>Wed, 01 Oct 1997 00:00:00 +0530</pubDate>
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      <title>1997 (10) TMI 116 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=87306</link>
      <description>Stainless steel pattas and patties manufactured by cold rolling hot rolled pattas were classifiable under sub-heading 7208.00 as pieces roughly shaped, and earlier Tribunal decisions had already settled that classification. On that basis, the applicable duty rate was Rs. 365 per PMT, so a demand calculated at Rs. 715 per PMT was not legally sustainable. The higher duty demand was therefore set aside in favour of the assessee.</description>
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      <pubDate>Wed, 01 Oct 1997 00:00:00 +0530</pubDate>
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