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    <title>1998 (3) TMI 399 - CEGAT, CALCUTTA</title>
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      <link>https://www.taxtmi.com/caselaws?id=89760</link>
      <description>Rubber Solution was treated as classifiable under Tariff Heading 3506.00 rather than Tariff Heading 4006.90 because earlier Tribunal decisions on similar goods had already settled the classification in favour of Heading 35.06. A pending appeal before the Supreme Court did not alter that position in the absence of any stay, so those prior decisions remained binding. On that basis, the Revenue&#039;s challenge was rejected and the product was confirmed under Heading 3506.00.</description>
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