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    <title>1997 (8) TMI 271 - CEGAT, MADRAS</title>
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    <description>Earlier trade advice classifying fruit pulp based non-aerated beverages under Chapter 20 remained operative until 17-4-1990, so differential duty could not be sustained for that earlier period. The subsequent trade notice shifted classification under Chapter 22, and the Section 11-C waiver notification protected the assessee only for the period it covered. As a result, the duty demand was confined to the period after the change in guidance, from 17-4-1990 to 15-5-1990, with relief granted for the prior period.</description>
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    <pubDate>Wed, 06 Aug 1997 00:00:00 +0530</pubDate>
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      <title>1997 (8) TMI 271 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=88951</link>
      <description>Earlier trade advice classifying fruit pulp based non-aerated beverages under Chapter 20 remained operative until 17-4-1990, so differential duty could not be sustained for that earlier period. The subsequent trade notice shifted classification under Chapter 22, and the Section 11-C waiver notification protected the assessee only for the period it covered. As a result, the duty demand was confined to the period after the change in guidance, from 17-4-1990 to 15-5-1990, with relief granted for the prior period.</description>
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      <pubDate>Wed, 06 Aug 1997 00:00:00 +0530</pubDate>
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