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    <title>1997 (11) TMI 220 - CEGAT, NEW DELHI</title>
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    <description>Classification of the goods and entitlement to Notification No. 223/86 turned on the classification view already taken by the High Court. As similar items had been treated as classifiable under Chapter 39 and comparable matters had been remanded for reconsideration, the Tribunal considered fresh adjudication appropriate. The matter was therefore sent back to the jurisdictional authorities for a de novo decision, and the assessee was left free to claim eligibility under any other applicable notification during re-adjudication.</description>
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      <description>Classification of the goods and entitlement to Notification No. 223/86 turned on the classification view already taken by the High Court. As similar items had been treated as classifiable under Chapter 39 and comparable matters had been remanded for reconsideration, the Tribunal considered fresh adjudication appropriate. The matter was therefore sent back to the jurisdictional authorities for a de novo decision, and the assessee was left free to claim eligibility under any other applicable notification during re-adjudication.</description>
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