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    <title>1998 (2) TMI 229 - CEGAT, NEW DELHI</title>
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    <description>Solvent based rubber solution was held classifiable under Heading 3506.00, following the earlier decision on the same product and the same reasoning. The remand on eligibility for Notification No. 250/86-C.E. was also left undisturbed because it only required verification of whether the goods were manufactured without the aid of power, a factual issue for the assessing authority. The classification was sustained in favour of the department, and the exemption question remained open for de novo examination.</description>
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      <link>https://www.taxtmi.com/caselaws?id=88337</link>
      <description>Solvent based rubber solution was held classifiable under Heading 3506.00, following the earlier decision on the same product and the same reasoning. The remand on eligibility for Notification No. 250/86-C.E. was also left undisturbed because it only required verification of whether the goods were manufactured without the aid of power, a factual issue for the assessing authority. The classification was sustained in favour of the department, and the exemption question remained open for de novo examination.</description>
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