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    <title>1997 (11) TMI 221 - CEGAT, NEW DELHI</title>
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    <description>Soapstone, talcum powder and steatite were treated as substantially similar mineral varieties for tariff purposes, with steatite described as the compact massive variety, talc as the foliated variety, and soapstone as an impure variety of steatite. Applying the earlier Tribunal view on comparable goods, the products were held classifiable under Tariff Heading 2505 and entitled to the benefit of Notification 23/55. The departmental challenge failed, and the exemption benefit was upheld.</description>
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    <pubDate>Thu, 20 Nov 1997 00:00:00 +0530</pubDate>
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      <title>1997 (11) TMI 221 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=87643</link>
      <description>Soapstone, talcum powder and steatite were treated as substantially similar mineral varieties for tariff purposes, with steatite described as the compact massive variety, talc as the foliated variety, and soapstone as an impure variety of steatite. Applying the earlier Tribunal view on comparable goods, the products were held classifiable under Tariff Heading 2505 and entitled to the benefit of Notification 23/55. The departmental challenge failed, and the exemption benefit was upheld.</description>
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      <pubDate>Thu, 20 Nov 1997 00:00:00 +0530</pubDate>
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