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    <title>1999 (3) TMI 253 - CEGAT, MADRAS</title>
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    <description>The Appellate Tribunal CEGAT, MADRAS, allowed the appeal in the case concerning the classification of &#039;Mineral Khaki Dye Liquor&#039; for excise duty purposes under sub-heading 3206.90. The Tribunal found that the revenue failed to prove the marketability or proper classification of the item, emphasizing the importance of evidence in excise duty cases. The appellants&#039; arguments regarding the nature of the substance and previous tribunal decisions supporting their contentions led to the setting aside of the demands raised by show cause notices. The judgment underscores the significance of adhering to classification criteria and providing sufficient evidence in excise duty matters.</description>
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    <pubDate>Thu, 11 Mar 1999 00:00:00 +0530</pubDate>
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      <title>1999 (3) TMI 253 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=91748</link>
      <description>The Appellate Tribunal CEGAT, MADRAS, allowed the appeal in the case concerning the classification of &#039;Mineral Khaki Dye Liquor&#039; for excise duty purposes under sub-heading 3206.90. The Tribunal found that the revenue failed to prove the marketability or proper classification of the item, emphasizing the importance of evidence in excise duty cases. The appellants&#039; arguments regarding the nature of the substance and previous tribunal decisions supporting their contentions led to the setting aside of the demands raised by show cause notices. The judgment underscores the significance of adhering to classification criteria and providing sufficient evidence in excise duty matters.</description>
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