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    <title>1999 (7) TMI 397 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the Department, determining that the product &#039;D-2 Aminobutanol Tartrate&#039; is excisable goods leviable to duty. The Tribunal found that the product is capable of being bought and sold in the market, even if not actually sold, making it excisable goods. Additionally, the Tribunal held that the demand of duty was not time-barred, rejecting the argument that there was a limitation on the demand of duty due to the delay in issuing the show cause notice.</description>
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      <title>1999 (7) TMI 397 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=94433</link>
      <description>The Tribunal ruled in favor of the Department, determining that the product &#039;D-2 Aminobutanol Tartrate&#039; is excisable goods leviable to duty. The Tribunal found that the product is capable of being bought and sold in the market, even if not actually sold, making it excisable goods. Additionally, the Tribunal held that the demand of duty was not time-barred, rejecting the argument that there was a limitation on the demand of duty due to the delay in issuing the show cause notice.</description>
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