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    <title>1999 (11) TMI 542 - CEGAT, BANGALORE</title>
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    <description>Rubber solution classification under the Central Excise Tariff Act was held to fall under Heading 35.06 rather than Chapter 40, because earlier Tribunal decisions had already settled the classification and those rulings had been consistently followed. The dispute was treated as no longer res integra on that basis. The order placing the product under Chapter 40 was set aside, and classification in favour of the assessee was upheld.</description>
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      <description>Rubber solution classification under the Central Excise Tariff Act was held to fall under Heading 35.06 rather than Chapter 40, because earlier Tribunal decisions had already settled the classification and those rulings had been consistently followed. The dispute was treated as no longer res integra on that basis. The order placing the product under Chapter 40 was set aside, and classification in favour of the assessee was upheld.</description>
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