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    <title>1994 (1) TMI 181 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal remanded the case to the Collector for further examination on whether the imported refractory bricks could be classified as component parts of industrial furnaces for exemption under Notification 77/90. The penalty imposed on the appellants was set aside, and the appeal was disposed of accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=91045</link>
      <description>The Tribunal remanded the case to the Collector for further examination on whether the imported refractory bricks could be classified as component parts of industrial furnaces for exemption under Notification 77/90. The penalty imposed on the appellants was set aside, and the appeal was disposed of accordingly.</description>
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