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    <title>2001 (8) TMI 450 - CEGAT, MUMBAI</title>
    <link>https://www.taxtmi.com/caselaws?id=97262</link>
    <description>The Tribunal granted waivers for deposit of duty, penalty, and redemption fine for various firms, including Ambaji Syntex Pvt. Ltd., Mahesh Texturisers, Somani International, Shankarlal, and Maheshbhai. Duty was demanded for affixing customer brand names on bobbins, leading to duty imposition. The judgment scrutinized twisting processes at Ambaji, finding discrepancies in duty classification due to misinterpretation. The relevance of machinery in duty imposition was discussed, emphasizing that doubling occurs during twisting, regardless of specific machinery. The Tribunal considered authoritative sources in its decision and waived duty and penalty deposits for the firms involved, scheduling appeals for an early hearing.</description>
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    <pubDate>Fri, 31 Aug 2001 00:00:00 +0530</pubDate>
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      <title>2001 (8) TMI 450 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=97262</link>
      <description>The Tribunal granted waivers for deposit of duty, penalty, and redemption fine for various firms, including Ambaji Syntex Pvt. Ltd., Mahesh Texturisers, Somani International, Shankarlal, and Maheshbhai. Duty was demanded for affixing customer brand names on bobbins, leading to duty imposition. The judgment scrutinized twisting processes at Ambaji, finding discrepancies in duty classification due to misinterpretation. The relevance of machinery in duty imposition was discussed, emphasizing that doubling occurs during twisting, regardless of specific machinery. The Tribunal considered authoritative sources in its decision and waived duty and penalty deposits for the firms involved, scheduling appeals for an early hearing.</description>
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      <pubDate>Fri, 31 Aug 2001 00:00:00 +0530</pubDate>
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