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    <title>2000 (7) TMI 502 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=95667</link>
    <description>Wiring harness was treated as classifiable under Central Excise Tariff sub-heading 8544.00, because earlier Tribunal authority had already settled that classification, and the competing claim under sub-heading 8708 was rejected. In the post-1995 declaration regime, duty could also be raised for the period before the show cause notice, since classification-list approval had been dispensed with and the earlier approval-based precedent was inapplicable. The assessee&#039;s challenge failed on both issues, and the demand was upheld.</description>
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    <pubDate>Thu, 06 Jul 2000 00:00:00 +0530</pubDate>
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      <title>2000 (7) TMI 502 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=95667</link>
      <description>Wiring harness was treated as classifiable under Central Excise Tariff sub-heading 8544.00, because earlier Tribunal authority had already settled that classification, and the competing claim under sub-heading 8708 was rejected. In the post-1995 declaration regime, duty could also be raised for the period before the show cause notice, since classification-list approval had been dispensed with and the earlier approval-based precedent was inapplicable. The assessee&#039;s challenge failed on both issues, and the demand was upheld.</description>
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      <pubDate>Thu, 06 Jul 2000 00:00:00 +0530</pubDate>
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