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    <title>2001 (3) TMI 376 - CEGAT, MUMBAI</title>
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    <description>The Tribunal treated the tariff classification issue as already settled in earlier proceedings, where the assessee&#039;s classification of sintered steel and copper products under sub-heading 7308.90 and 7413.90 had been accepted. On that basis, the departmental view classifying the goods under sub-heading 84.83 could not be sustained, because the duty demands depended on a classification position that had already been displaced by the earlier Tribunal ruling. The duty demands were therefore set aside and the appeals succeeded.</description>
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      <title>2001 (3) TMI 376 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=95987</link>
      <description>The Tribunal treated the tariff classification issue as already settled in earlier proceedings, where the assessee&#039;s classification of sintered steel and copper products under sub-heading 7308.90 and 7413.90 had been accepted. On that basis, the departmental view classifying the goods under sub-heading 84.83 could not be sustained, because the duty demands depended on a classification position that had already been displaced by the earlier Tribunal ruling. The duty demands were therefore set aside and the appeals succeeded.</description>
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      <pubDate>Thu, 22 Mar 2001 00:00:00 +0530</pubDate>
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