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    <title>1999 (1) TMI 246 - CEGAT, MADRAS</title>
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    <description>The tribunal held that cross arms were non-excisable goods based on established case law and directed the exclusion of their value from total clearances for Small Scale Industries (SSI) exemption. The tribunal set aside the previous orders, remanded the matter for recomputation, and instructed the Commissioner to issue a speaking order after hearing the appellants. The appeals succeeded on remand with specific directions for reevaluation of clearances.</description>
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