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    <title>1998 (3) TMI 351 - CEGAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CEGAT, New Delhi, ruled in favor of the appellants in the appeal against the Additional Collector of Central Excise and Customs, Surat&#039;s order. The tribunal accepted the appellants&#039; contentions regarding the classification of Urethane and Halazone NF as drug intermediates, emphasizing the need to consider all relevant evidence and technical literature. The tribunal directed a reevaluation by the Additional Collector, instructing a thorough consideration of all pertinent materials and issuance of a speaking order after allowing the presentation of additional evidence by the appellants.</description>
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      <link>https://www.taxtmi.com/caselaws?id=88785</link>
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