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    <title>1999 (5) TMI 374 - CEGAT, NEW DELHI</title>
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    <description>Exemption under Notification No. 175/86 was held available where aggregate clearances stayed within the prescribed limit, even though clearances under one chapter exceeded the chapter-wise threshold. The Tribunal treated its earlier interpretation as settled by consistent subsequent decisions and by the Supreme Court&#039;s rejection of the Department&#039;s challenge in connected proceedings, and held that the contrary view in Ramakrishna Engineering Works did not govern. On that basis, the Revenue&#039;s objection based on the chapter-wise limit failed and the exemption was allowed to stand.</description>
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      <title>1999 (5) TMI 374 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=94417</link>
      <description>Exemption under Notification No. 175/86 was held available where aggregate clearances stayed within the prescribed limit, even though clearances under one chapter exceeded the chapter-wise threshold. The Tribunal treated its earlier interpretation as settled by consistent subsequent decisions and by the Supreme Court&#039;s rejection of the Department&#039;s challenge in connected proceedings, and held that the contrary view in Ramakrishna Engineering Works did not govern. On that basis, the Revenue&#039;s objection based on the chapter-wise limit failed and the exemption was allowed to stand.</description>
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      <pubDate>Tue, 25 May 1999 00:00:00 +0530</pubDate>
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