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    <title>1998 (4) TMI 305 - CEGAT, CALCUTTA</title>
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    <description>After the goods were treated as classifiable under Chapter 28 of the Central Excise Tariff Act, 1985, the exemption claims under Notification No. 217/86-C.E. and, alternatively, Notification No. 281/86-C.E. required fresh consideration because the authorities had not given a speaking decision on that issue. The Tribunal therefore set aside the impugned order and remanded the matter to the original adjudicating authority to decide the applicability of the notifications on the basis of the Chapter 28 classification. Other pleas, including limitation, were left open for determination by the original authority.</description>
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      <title>1998 (4) TMI 305 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=90067</link>
      <description>After the goods were treated as classifiable under Chapter 28 of the Central Excise Tariff Act, 1985, the exemption claims under Notification No. 217/86-C.E. and, alternatively, Notification No. 281/86-C.E. required fresh consideration because the authorities had not given a speaking decision on that issue. The Tribunal therefore set aside the impugned order and remanded the matter to the original adjudicating authority to decide the applicability of the notifications on the basis of the Chapter 28 classification. Other pleas, including limitation, were left open for determination by the original authority.</description>
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