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    <title>2000 (7) TMI 431 - CEGAT, CHENNAI</title>
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    <description>An imported fully automatic labelling machine was claimed to be exempt under Notification No. 125/86-Cus., but the High Court had already dismissed the writ petition on merits and confirmed rejection of the exemption claim. In view of that final adjudication, the Tribunal treated the controversy as concluded, declined to retain the appeal, and refused an adjournment sought to pursue a Letters Patent appeal. The operative effect was that the same exemption dispute could not be reopened before the Tribunal after disposal on merits by the High Court.</description>
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      <title>2000 (7) TMI 431 - CEGAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=93930</link>
      <description>An imported fully automatic labelling machine was claimed to be exempt under Notification No. 125/86-Cus., but the High Court had already dismissed the writ petition on merits and confirmed rejection of the exemption claim. In view of that final adjudication, the Tribunal treated the controversy as concluded, declined to retain the appeal, and refused an adjournment sought to pursue a Letters Patent appeal. The operative effect was that the same exemption dispute could not be reopened before the Tribunal after disposal on merits by the High Court.</description>
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      <pubDate>Tue, 25 Jul 2000 00:00:00 +0530</pubDate>
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