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    <title>1998 (5) TMI 229 - CEGAT, MUMBAI</title>
    <link>https://www.taxtmi.com/caselaws?id=91185</link>
    <description>Glass articles such as pizza plates, pie dishes and mixing bowls were treated as glass tableware under the relevant tariff classification and exemption notification. Technical literature and the ISI specification, as amended in July 1991, showed that tableware could include bowls, plates, casseroles and dishes, and that such articles might also be used for preparing food. That incidental suitability for baking did not, by itself, exclude the goods from exemption. The Department&#039;s challenge failed, and the exemption for the disputed articles was upheld.</description>
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    <pubDate>Mon, 25 May 1998 00:00:00 +0530</pubDate>
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      <title>1998 (5) TMI 229 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=91185</link>
      <description>Glass articles such as pizza plates, pie dishes and mixing bowls were treated as glass tableware under the relevant tariff classification and exemption notification. Technical literature and the ISI specification, as amended in July 1991, showed that tableware could include bowls, plates, casseroles and dishes, and that such articles might also be used for preparing food. That incidental suitability for baking did not, by itself, exclude the goods from exemption. The Department&#039;s challenge failed, and the exemption for the disputed articles was upheld.</description>
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      <pubDate>Mon, 25 May 1998 00:00:00 +0530</pubDate>
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