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    <title>1999 (3) TMI 141 - CEGAT, MUMBAI</title>
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    <description>The appellant, engaged in processing textile fabrics, faced duty demands on embroidered grey fabrics processed between 1-3-1986 to 28-2-1989. The duty was imposed due to bleaching and dyeing processes on the fabrics, deemed as manufacturing by the department. The tribunal ruled in favor of the appellant, stating no duty was payable, as the introduction of Note 8 to Chapter 58 in 1995 clarified that certain processes on fabrics would amount to manufacture, impacting duty liability after the period in question. The tribunal emphasized the importance of specific tariff notes in determining manufacturing processes and duty liability.</description>
    <language>en-us</language>
    <pubDate>Tue, 09 Mar 1999 00:00:00 +0530</pubDate>
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      <title>1999 (3) TMI 141 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=90014</link>
      <description>The appellant, engaged in processing textile fabrics, faced duty demands on embroidered grey fabrics processed between 1-3-1986 to 28-2-1989. The duty was imposed due to bleaching and dyeing processes on the fabrics, deemed as manufacturing by the department. The tribunal ruled in favor of the appellant, stating no duty was payable, as the introduction of Note 8 to Chapter 58 in 1995 clarified that certain processes on fabrics would amount to manufacture, impacting duty liability after the period in question. The tribunal emphasized the importance of specific tariff notes in determining manufacturing processes and duty liability.</description>
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      <pubDate>Tue, 09 Mar 1999 00:00:00 +0530</pubDate>
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