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    <title>1999 (9) TMI 249 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the Revenue, setting aside the Commissioner&#039;s decision and requiring due payment of excise duty or counterveiling duty for all materials used in the production of Acrylic Plastic Sheets, including primary forms of plastics and scrap of plastics, to qualify for the duty exemption under Heading No. 39.20 of the Central Excise Tariff. The Tribunal clarified that the due payment condition extended to all artificial resin or plastic materials and scrap of plastics, not limited to methyl methacrylate monomer as interpreted by the Commissioner.</description>
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      <title>1999 (9) TMI 249 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=92426</link>
      <description>The Tribunal ruled in favor of the Revenue, setting aside the Commissioner&#039;s decision and requiring due payment of excise duty or counterveiling duty for all materials used in the production of Acrylic Plastic Sheets, including primary forms of plastics and scrap of plastics, to qualify for the duty exemption under Heading No. 39.20 of the Central Excise Tariff. The Tribunal clarified that the due payment condition extended to all artificial resin or plastic materials and scrap of plastics, not limited to methyl methacrylate monomer as interpreted by the Commissioner.</description>
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