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    <title>2000 (6) TMI 422 - CEGAT,  NEW DELHI</title>
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    <description>The Tribunal upheld the decision rejecting the appellants&#039; claims for refund of duty on lead glass tubings, emphasizing the manufacturer&#039;s responsibility for classification under the Central Excises and Salt Act. It ruled that purchasers cannot challenge approved classifications, highlighting the potential for extensive litigation if such challenges were allowed. The judgment underscored the importance of adhering to approved classifications and directed the appellants to address their concerns with the manufacturer for further recourse.</description>
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      <link>https://www.taxtmi.com/caselaws?id=95655</link>
      <description>The Tribunal upheld the decision rejecting the appellants&#039; claims for refund of duty on lead glass tubings, emphasizing the manufacturer&#039;s responsibility for classification under the Central Excises and Salt Act. It ruled that purchasers cannot challenge approved classifications, highlighting the potential for extensive litigation if such challenges were allowed. The judgment underscored the importance of adhering to approved classifications and directed the appellants to address their concerns with the manufacturer for further recourse.</description>
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