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    <title>1997 (12) TMI 225 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the Collector&#039;s decision that the aluminium balties were correctly classified as utensils under Tariff Item 68 and eligible for duty exemption under relevant notifications. The appeal by the Revenue challenging this classification was dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=87868</link>
      <description>The Tribunal upheld the Collector&#039;s decision that the aluminium balties were correctly classified as utensils under Tariff Item 68 and eligible for duty exemption under relevant notifications. The appeal by the Revenue challenging this classification was dismissed.</description>
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