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    <title>2000 (2) TMI 260 - CEGAT, MADRAS</title>
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    <description>The Tribunal upheld the position of the assessees, M/s. Madura Coats Ltd., in the classification dispute regarding dipped man-made fabrics. It rejected the Revenue&#039;s arguments on reclassification dates, finding demands valid only from 20-1-1987 per the Cotspun Limited judgment. The Tribunal also ruled that the Board&#039;s order under Section 37B did not impact classification as show cause notices predated it. The assessees&#039; withdrawal of challenges to classification under 5905.20 led to partial allowance of their appeals, quashing demands pre-20-1-1987 and modifying the Order-in-Appeal accordingly.</description>
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    <pubDate>Wed, 02 Feb 2000 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=93274</link>
      <description>The Tribunal upheld the position of the assessees, M/s. Madura Coats Ltd., in the classification dispute regarding dipped man-made fabrics. It rejected the Revenue&#039;s arguments on reclassification dates, finding demands valid only from 20-1-1987 per the Cotspun Limited judgment. The Tribunal also ruled that the Board&#039;s order under Section 37B did not impact classification as show cause notices predated it. The assessees&#039; withdrawal of challenges to classification under 5905.20 led to partial allowance of their appeals, quashing demands pre-20-1-1987 and modifying the Order-in-Appeal accordingly.</description>
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