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    <title>1998 (1) TMI 230 - CEGAT, NEW DELHI</title>
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    <description>Mosaic tiles were examined for tariff classification under sub-heading 6807.00 of the Central Excise Tariff Act, 1985 versus Chapter 69. The dispute was resolved by following a prior decision in the assessee&#039;s own case, where the same product had already been classified under Heading 6807; the departmental challenge to that earlier ruling had also been dismissed. The Revenue&#039;s reliance on Baliapatam Tile Works Ltd. was not accepted because that authority concerned a different product and was therefore not applicable. Classification under Heading 6807.00 was maintained, and the departmental appeal was dismissed.</description>
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    <pubDate>Wed, 21 Jan 1998 00:00:00 +0530</pubDate>
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      <title>1998 (1) TMI 230 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=88515</link>
      <description>Mosaic tiles were examined for tariff classification under sub-heading 6807.00 of the Central Excise Tariff Act, 1985 versus Chapter 69. The dispute was resolved by following a prior decision in the assessee&#039;s own case, where the same product had already been classified under Heading 6807; the departmental challenge to that earlier ruling had also been dismissed. The Revenue&#039;s reliance on Baliapatam Tile Works Ltd. was not accepted because that authority concerned a different product and was therefore not applicable. Classification under Heading 6807.00 was maintained, and the departmental appeal was dismissed.</description>
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      <pubDate>Wed, 21 Jan 1998 00:00:00 +0530</pubDate>
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