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    <title>1999 (12) TMI 517 - CEGAT, MUMBAI</title>
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    <description>Printed shells used for packing cigarettes were the subject of a tariff classification dispute between Heading 4823.90 and Heading 4818.90. The controversy was treated as governed by an earlier Tribunal ruling on the same goods, which had held that such printed shells were classifiable under Heading 4818.90 from 1-3-1988 onwards. As the relevant period fell after that date, the earlier classification was applied to the appeal. The impugned order was set aside and consequential relief followed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=95564</link>
      <description>Printed shells used for packing cigarettes were the subject of a tariff classification dispute between Heading 4823.90 and Heading 4818.90. The controversy was treated as governed by an earlier Tribunal ruling on the same goods, which had held that such printed shells were classifiable under Heading 4818.90 from 1-3-1988 onwards. As the relevant period fell after that date, the earlier classification was applied to the appeal. The impugned order was set aside and consequential relief followed.</description>
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