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    <title>1998 (12) TMI 174 - CEGAT, NEW DELHI</title>
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    <description>Exemption under Notification 70/88 applied only to cloth that satisfied the statutory definition of controlled cloth under the Textile (Control) Order, 1986, including sale at the maximum ex-factory price fixed by the Textile Commissioner. Fabrics sold above that prescribed price did not meet the controlled cloth condition and therefore fell outside the exemption, leaving the duty demand sustainable.</description>
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      <link>https://www.taxtmi.com/caselaws?id=89671</link>
      <description>Exemption under Notification 70/88 applied only to cloth that satisfied the statutory definition of controlled cloth under the Textile (Control) Order, 1986, including sale at the maximum ex-factory price fixed by the Textile Commissioner. Fabrics sold above that prescribed price did not meet the controlled cloth condition and therefore fell outside the exemption, leaving the duty demand sustainable.</description>
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