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    <title>1998 (10) TMI 272 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal rejected the Revenue&#039;s appeal against the order-in-appeal on duty levy for rigid PU foam in thermoware, affirming that the foam was not separately marketable and upholding the decision in favor of the Respondent. The Tribunal emphasized that the foam was an integral part of the final product, following established legal principles and precedents in similar cases. The Department&#039;s arguments regarding in-situ manufacturing and marketability were dismissed, and the earlier decision was upheld based on the inseparability of the foam from the thermoware.</description>
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    <pubDate>Fri, 09 Oct 1998 00:00:00 +0530</pubDate>
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      <title>1998 (10) TMI 272 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=92900</link>
      <description>The Tribunal rejected the Revenue&#039;s appeal against the order-in-appeal on duty levy for rigid PU foam in thermoware, affirming that the foam was not separately marketable and upholding the decision in favor of the Respondent. The Tribunal emphasized that the foam was an integral part of the final product, following established legal principles and precedents in similar cases. The Department&#039;s arguments regarding in-situ manufacturing and marketability were dismissed, and the earlier decision was upheld based on the inseparability of the foam from the thermoware.</description>
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      <pubDate>Fri, 09 Oct 1998 00:00:00 +0530</pubDate>
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