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    <title>1998 (1) TMI 164 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=88120</link>
    <description>The appeal challenged the Order confirming duty demand, penalty, and confiscation of plant and machinery related to the classification and duty demands on compressors and drilling equipment, including bought-out items like control panels. The Commissioner&#039;s decision was set aside as control panels were deemed not to be component parts of compressors, and the issue of Limitation was partially upheld. The appeal was allowed based on these findings, leading to the impugned order being set aside.</description>
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    <pubDate>Fri, 02 Jan 1998 00:00:00 +0530</pubDate>
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      <title>1998 (1) TMI 164 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=88120</link>
      <description>The appeal challenged the Order confirming duty demand, penalty, and confiscation of plant and machinery related to the classification and duty demands on compressors and drilling equipment, including bought-out items like control panels. The Commissioner&#039;s decision was set aside as control panels were deemed not to be component parts of compressors, and the issue of Limitation was partially upheld. The appeal was allowed based on these findings, leading to the impugned order being set aside.</description>
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      <pubDate>Fri, 02 Jan 1998 00:00:00 +0530</pubDate>
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