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    <title>1998 (5) TMI 134 - CEGAT, NEW DELHI</title>
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    <description>An earlier appellate classification order in favour of the assessee remained operative because the record did not show that it had been set aside or stayed. In that situation, a departmental challenge based on a contrary tariff classification could not survive, and the Tribunal declined to examine the rival classifications under Chapters 27 and 38 on merits. The effect was that the impugned demand founded on the contrary classification failed, and the assessee&#039;s favourable classification position remained undisturbed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=89062</link>
      <description>An earlier appellate classification order in favour of the assessee remained operative because the record did not show that it had been set aside or stayed. In that situation, a departmental challenge based on a contrary tariff classification could not survive, and the Tribunal declined to examine the rival classifications under Chapters 27 and 38 on merits. The effect was that the impugned demand founded on the contrary classification failed, and the assessee&#039;s favourable classification position remained undisturbed.</description>
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