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    <title>1999 (2) TMI 165 - CEGAT, NEW DELHI</title>
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    <description>Broken prestressed concrete poles were held not to be excisable goods under Heading 68.07 of the Central Excise Tariff Act, 1985. The Tribunal applied an earlier binding decision on the same product and treated the present dispute as covered by that reasoning. On that basis, no central excise duty was leviable on the broken poles, and the assessment was to be finalised accordingly.</description>
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    <pubDate>Mon, 08 Feb 1999 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=90284</link>
      <description>Broken prestressed concrete poles were held not to be excisable goods under Heading 68.07 of the Central Excise Tariff Act, 1985. The Tribunal applied an earlier binding decision on the same product and treated the present dispute as covered by that reasoning. On that basis, no central excise duty was leviable on the broken poles, and the assessment was to be finalised accordingly.</description>
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      <pubDate>Mon, 08 Feb 1999 00:00:00 +0530</pubDate>
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