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    <title>1998 (12) TMI 162 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal remanded the case concerning the classification of paper under the Central Excise Tariff Act, 1985. The dispute arose over whether paper subjected to super-calendering and glazing should be classified under sub-heading 4805.90 or 4806.20. The Tribunal found in favor of the appellant, noting that crucial factors were overlooked by the adjudicating authority. As a result, a remand was deemed necessary to re-examine the evidence and make appropriate decisions in accordance with the law.</description>
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      <title>1998 (12) TMI 162 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=89659</link>
      <description>The Tribunal remanded the case concerning the classification of paper under the Central Excise Tariff Act, 1985. The dispute arose over whether paper subjected to super-calendering and glazing should be classified under sub-heading 4805.90 or 4806.20. The Tribunal found in favor of the appellant, noting that crucial factors were overlooked by the adjudicating authority. As a result, a remand was deemed necessary to re-examine the evidence and make appropriate decisions in accordance with the law.</description>
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