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    <title>1998 (7) TMI 270 - CEGAT, NEW DELHI</title>
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    <description>Printing frames made of bolting cloth coated with sensitising chemicals were treated as classifiable under Heading 84.42, following earlier Tribunal classification of similar products. On that basis, the benefit of Notification No. 201/87 was accepted from its operative date, and for the earlier period the circular-based relief under Notification No. 39/90-C.E. (N.T.) issued under Section 11C of the Central Excises and Salt Act, 1944, was recognised. As the goods were covered by the relevant classification and notification relief, the duty demand and consequential penalty were held unsustainable and set aside.</description>
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      <link>https://www.taxtmi.com/caselaws?id=89807</link>
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