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    <title>1997 (7) TMI 417 - CEGAT, MADRAS</title>
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    <description>The Tribunal set aside the lower authority&#039;s order in a case involving the classification of a product under Tariff Headings 32.04 and 32.12, as it raised the question of whether a new product emerged from ingredient mixing. The Tribunal remanded the matter for fresh examination, emphasizing a previous decision where a similar mixing scenario did not result in a new product for excise levy purposes. All issues were left open for reconsideration during the new adjudication process, ensuring the appellants&#039; right to a personal hearing and maintaining the pre-deposit until final adjudication.</description>
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      <link>https://www.taxtmi.com/caselaws?id=90409</link>
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