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    <title>2001 (6) TMI 401 - CEGAT, NEW DELHI</title>
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    <description>Benefit of Notification No. 16/90-C.E. was held unavailable for marble tiles produced by splitting thick marble tiles with the aid of power, because the conversion process was treated as manufacture under the tariff entries and relevant chapters. The Tribunal relied on its earlier ruling on the merits and found no infirmity in the order confirming the duty demand. As a result, the redemption fine and penalty were also sustained, and the assessee&#039;s challenge failed.</description>
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    <pubDate>Mon, 25 Jun 2001 00:00:00 +0530</pubDate>
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      <title>2001 (6) TMI 401 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=97150</link>
      <description>Benefit of Notification No. 16/90-C.E. was held unavailable for marble tiles produced by splitting thick marble tiles with the aid of power, because the conversion process was treated as manufacture under the tariff entries and relevant chapters. The Tribunal relied on its earlier ruling on the merits and found no infirmity in the order confirming the duty demand. As a result, the redemption fine and penalty were also sustained, and the assessee&#039;s challenge failed.</description>
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      <pubDate>Mon, 25 Jun 2001 00:00:00 +0530</pubDate>
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