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    <title>1999 (11) TMI 631 - CEGAT, NEW DELHI</title>
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    <description>Road milk tank barrels fabricated on duty-paid chassis were treated as classifiable under the heading accepted below, because the milk tank classification issue had already been settled by the Supreme Court and was no longer open for reconsideration. On that basis, the lower classification was not disturbed, and the assessee was held entitled to the small-scale exemption under Notification No. 175/86-C.E. The Revenue&#039;s challenge therefore failed, leaving the exemption benefit intact.</description>
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      <title>1999 (11) TMI 631 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=98112</link>
      <description>Road milk tank barrels fabricated on duty-paid chassis were treated as classifiable under the heading accepted below, because the milk tank classification issue had already been settled by the Supreme Court and was no longer open for reconsideration. On that basis, the lower classification was not disturbed, and the assessee was held entitled to the small-scale exemption under Notification No. 175/86-C.E. The Revenue&#039;s challenge therefore failed, leaving the exemption benefit intact.</description>
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