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    <title>1998 (8) TMI 318 - CEGAT, NEW DELHI</title>
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    <description>Polyethylene tanks were held classifiable as buildersware under sub-heading 3925.10 of the Central Excise Tariff, not under sub-heading 3926.90. The classification issue had already been settled by the Supreme Court for similar tanks and vats manufactured by the same assessee, and that binding ratio was applied to the present product. As a result, the earlier Tribunal view relied on by the assessee could not be followed, the appeal failed, and the Commissioner (Appeals) order was left undisturbed.</description>
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    <pubDate>Fri, 28 Aug 1998 00:00:00 +0530</pubDate>
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      <title>1998 (8) TMI 318 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=90794</link>
      <description>Polyethylene tanks were held classifiable as buildersware under sub-heading 3925.10 of the Central Excise Tariff, not under sub-heading 3926.90. The classification issue had already been settled by the Supreme Court for similar tanks and vats manufactured by the same assessee, and that binding ratio was applied to the present product. As a result, the earlier Tribunal view relied on by the assessee could not be followed, the appeal failed, and the Commissioner (Appeals) order was left undisturbed.</description>
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      <pubDate>Fri, 28 Aug 1998 00:00:00 +0530</pubDate>
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