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    <title>2000 (1) TMI 373 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal by the Collector of Central Excise, Surat, regarding the classification of printing frames under Chapter Heading 84.42. The jurisdictional authority&#039;s demand for duty on the frames was upheld, rejecting the manufacturer&#039;s argument for classification under Tariff Heading 59.09. The Tribunal highlighted the lack of proper authorization for filing appeals and criticized the department&#039;s inconsistent stance, ultimately emphasizing the importance of adherence to legal procedures and consistency in decision-making. Appeals filed under similar authorizations were also dismissed due to procedural flaws.</description>
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    <pubDate>Thu, 13 Jan 2000 00:00:00 +0530</pubDate>
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      <title>2000 (1) TMI 373 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=94531</link>
      <description>The Tribunal dismissed the appeal by the Collector of Central Excise, Surat, regarding the classification of printing frames under Chapter Heading 84.42. The jurisdictional authority&#039;s demand for duty on the frames was upheld, rejecting the manufacturer&#039;s argument for classification under Tariff Heading 59.09. The Tribunal highlighted the lack of proper authorization for filing appeals and criticized the department&#039;s inconsistent stance, ultimately emphasizing the importance of adherence to legal procedures and consistency in decision-making. Appeals filed under similar authorizations were also dismissed due to procedural flaws.</description>
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      <pubDate>Thu, 13 Jan 2000 00:00:00 +0530</pubDate>
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