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    <title>1998 (3) TMI 228 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the lower appellate authority&#039;s decision that the process of mixing duty-paid formulated synthetic organic dyes with diluents does not amount to manufacture under Note 6 to Chapter 32. The classification under sub-heading 3204.29 was deemed incorrect, and the appeal by the Revenue was rejected as unsubstantiated. The Tribunal also criticized the Department for repeatedly issuing show cause notices on the same issue, emphasizing the need for consistency and fairness in their approach.</description>
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      <description>The Tribunal upheld the lower appellate authority&#039;s decision that the process of mixing duty-paid formulated synthetic organic dyes with diluents does not amount to manufacture under Note 6 to Chapter 32. The classification under sub-heading 3204.29 was deemed incorrect, and the appeal by the Revenue was rejected as unsubstantiated. The Tribunal also criticized the Department for repeatedly issuing show cause notices on the same issue, emphasizing the need for consistency and fairness in their approach.</description>
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