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    <title>1998 (7) TMI 230 - CEGAT, MADRAS</title>
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    <description>The appeals concerning the classification and dutiability of Dipped/Rubberised Tyre Cord Fabrics were consolidated by the Tribunal. Despite arguments from the Department to classify the goods under a different heading, the Tribunal upheld the classification under Heading 59.05 (now 59.06) based on legal precedents. A waiver of pre-deposit was granted for certain appeals to proceed on merits. The Tribunal emphasized the importance of following established precedents over departmental circulars. All 19 appeals were resolved with a consistent decision to classify the products under Heading 59.05 (now 59.06).</description>
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      <link>https://www.taxtmi.com/caselaws?id=89321</link>
      <description>The appeals concerning the classification and dutiability of Dipped/Rubberised Tyre Cord Fabrics were consolidated by the Tribunal. Despite arguments from the Department to classify the goods under a different heading, the Tribunal upheld the classification under Heading 59.05 (now 59.06) based on legal precedents. A waiver of pre-deposit was granted for certain appeals to proceed on merits. The Tribunal emphasized the importance of following established precedents over departmental circulars. All 19 appeals were resolved with a consistent decision to classify the products under Heading 59.05 (now 59.06).</description>
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