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    <title>2000 (3) TMI 635 - CEGAT, NEW DELHI</title>
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    <description>Plastic gas-domes, gutters, trays and baffle plates required fresh classification analysis because the impugned order relied on a Tribunal ruling on plastic tanks and vats that had later been reversed by the Supreme Court. Since the goods in issue were described as different from tanks and vats, the earlier classification basis was treated as insufficient without examining the actual products and their use. The order was set aside and the matter remanded for de novo adjudication after hearing both sides.</description>
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      <link>https://www.taxtmi.com/caselaws?id=96516</link>
      <description>Plastic gas-domes, gutters, trays and baffle plates required fresh classification analysis because the impugned order relied on a Tribunal ruling on plastic tanks and vats that had later been reversed by the Supreme Court. Since the goods in issue were described as different from tanks and vats, the earlier classification basis was treated as insufficient without examining the actual products and their use. The order was set aside and the matter remanded for de novo adjudication after hearing both sides.</description>
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