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    <title>1997 (10) TMI 155 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal partly allowed the appeal from Revenue, upholding the classification of the woven fabric under Heading 5507.00 based on the yarn used. The case was remanded for further examination of the processed fabrics&#039; classification under Heading 6301.00, emphasizing the necessity of aligning fabric classification with the yarn used and conducting proper factual assessments for excisability.</description>
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      <link>https://www.taxtmi.com/caselaws?id=87428</link>
      <description>The Tribunal partly allowed the appeal from Revenue, upholding the classification of the woven fabric under Heading 5507.00 based on the yarn used. The case was remanded for further examination of the processed fabrics&#039; classification under Heading 6301.00, emphasizing the necessity of aligning fabric classification with the yarn used and conducting proper factual assessments for excisability.</description>
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