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    <title>2000 (3) TMI 275 - CEGAT, NEW DELHI</title>
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    <description>Carpets of floor covering were treated as classifiable under Chapter Sub-Heading 5703.20 of the Central Excise Tariff Act, 1985 because the issue had already been settled between the parties by an earlier Tribunal decision on the same product. That prior determination governed the present classification dispute, so the competing claim for Chapter Heading 5703.90 was rejected and the Revenue&#039;s appeals failed.</description>
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      <description>Carpets of floor covering were treated as classifiable under Chapter Sub-Heading 5703.20 of the Central Excise Tariff Act, 1985 because the issue had already been settled between the parties by an earlier Tribunal decision on the same product. That prior determination governed the present classification dispute, so the competing claim for Chapter Heading 5703.90 was rejected and the Revenue&#039;s appeals failed.</description>
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