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    <title>2002 (2) TMI 769 - CEGAT, MUMBAI</title>
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    <description>Exemption notifications for textile printing were construed broadly to cover nickel cylinders and printing frames manufactured for captive use, because the Board&#039;s clarification treated printing frames, design screens and cylinder screens as not materially different for that purpose. Trade practice and the earlier understanding that printing frames and design cylinders were essentially the same supported that reading. On that basis, the later notification was applied to the appellant&#039;s goods, and the goods were treated as exempt from duty.</description>
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    <pubDate>Wed, 06 Feb 2002 00:00:00 +0530</pubDate>
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      <title>2002 (2) TMI 769 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=101909</link>
      <description>Exemption notifications for textile printing were construed broadly to cover nickel cylinders and printing frames manufactured for captive use, because the Board&#039;s clarification treated printing frames, design screens and cylinder screens as not materially different for that purpose. Trade practice and the earlier understanding that printing frames and design cylinders were essentially the same supported that reading. On that basis, the later notification was applied to the appellant&#039;s goods, and the goods were treated as exempt from duty.</description>
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      <pubDate>Wed, 06 Feb 2002 00:00:00 +0530</pubDate>
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