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    <title>1997 (2) TMI 294 - CEGAT, NEW DELHI</title>
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    <description>Insulated copper and aluminium strips were held not classifiable under Item 68 of the erstwhile Central Excise Tariff. The classification issue was governed by earlier tribunal and High Court rulings on insulated aluminium strips and similar products, and that settled position was reinforced by the Supreme Court&#039;s dismissal of the revenue&#039;s civil appeal in a connected matter. Applying that binding precedent, the assessee&#039;s classification was sustained and the revenue&#039;s challenge failed.</description>
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    <pubDate>Wed, 19 Feb 1997 00:00:00 +0530</pubDate>
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      <title>1997 (2) TMI 294 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=87512</link>
      <description>Insulated copper and aluminium strips were held not classifiable under Item 68 of the erstwhile Central Excise Tariff. The classification issue was governed by earlier tribunal and High Court rulings on insulated aluminium strips and similar products, and that settled position was reinforced by the Supreme Court&#039;s dismissal of the revenue&#039;s civil appeal in a connected matter. Applying that binding precedent, the assessee&#039;s classification was sustained and the revenue&#039;s challenge failed.</description>
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      <pubDate>Wed, 19 Feb 1997 00:00:00 +0530</pubDate>
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