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    <title>1999 (5) TMI 216 - CEGAT, MUMBAI</title>
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    <description>The Tribunal dismissed the appeals and affirmed the classification of Fluorspar briquettes under sub-heading 6807.00. The Tribunal determined that the briquettes, made by mixing Fluorspar with binders, did not fall under Chapter 25 due to specific provisions. It emphasized that the end-use variations indicated a distinct product from the base material, supporting the classification under sub-heading 6807.00. The Tribunal held that the presence of different binders suggested potential differences in the end product, irrespective of whether the mixing process constituted manufacture.</description>
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    <pubDate>Thu, 13 May 1999 00:00:00 +0530</pubDate>
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      <title>1999 (5) TMI 216 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=91804</link>
      <description>The Tribunal dismissed the appeals and affirmed the classification of Fluorspar briquettes under sub-heading 6807.00. The Tribunal determined that the briquettes, made by mixing Fluorspar with binders, did not fall under Chapter 25 due to specific provisions. It emphasized that the end-use variations indicated a distinct product from the base material, supporting the classification under sub-heading 6807.00. The Tribunal held that the presence of different binders suggested potential differences in the end product, irrespective of whether the mixing process constituted manufacture.</description>
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