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    <title>1999 (3) TMI 346 - CEGAT, MADRAS</title>
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    <description>The Tribunal allowed the restoration of 22 appeals dismissed for failure to produce a Clearance Certificate and approved the change of name post-merger with SAIL. However, the appeals questioning the levy of countervailing duty on Nickel Oxide Sinter were rejected. The Tribunal upheld the duty&#039;s applicability under Item No. 68 of the Central Excise Tariff, citing previous Supreme Court decisions that had addressed similar issues against the appellants. The appeals were dismissed based on the conclusive rulings of the Apex Court.</description>
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      <link>https://www.taxtmi.com/caselaws?id=93336</link>
      <description>The Tribunal allowed the restoration of 22 appeals dismissed for failure to produce a Clearance Certificate and approved the change of name post-merger with SAIL. However, the appeals questioning the levy of countervailing duty on Nickel Oxide Sinter were rejected. The Tribunal upheld the duty&#039;s applicability under Item No. 68 of the Central Excise Tariff, citing previous Supreme Court decisions that had addressed similar issues against the appellants. The appeals were dismissed based on the conclusive rulings of the Apex Court.</description>
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