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    <title>1997 (1) TMI 292 - CEGAT, NEW DELHI</title>
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    <description>Exemption notifications for Kum-kum were interpreted according to common or trade parlance, so products commercially known as Kum-kum fell within the exemption. Sticker Kum-kum bindis, described as velvet or circular stickers, were treated as Kum-kum articles because nothing distinguished them from previously covered Kum-kum products. On that basis, the product was covered by Notification No. 235/86-C.E. as amended while it remained in force, and by Notification No. 27/90-C.E. for the remaining period.</description>
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    <pubDate>Mon, 20 Jan 1997 00:00:00 +0530</pubDate>
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      <title>1997 (1) TMI 292 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=87505</link>
      <description>Exemption notifications for Kum-kum were interpreted according to common or trade parlance, so products commercially known as Kum-kum fell within the exemption. Sticker Kum-kum bindis, described as velvet or circular stickers, were treated as Kum-kum articles because nothing distinguished them from previously covered Kum-kum products. On that basis, the product was covered by Notification No. 235/86-C.E. as amended while it remained in force, and by Notification No. 27/90-C.E. for the remaining period.</description>
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