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    <title>1999 (2) TMI 391 - CEGAT, CALCUTTA</title>
    <link>https://www.taxtmi.com/caselaws?id=102207</link>
    <description>The Tribunal allowed the manufacturer&#039;s appeal regarding the classification of tubular structures under Sub-heading No. 7308.90 based on a precedent set in a similar case. The Department&#039;s appeal concerning the duty of excise on a pressed steel tank was remanded for a fresh decision due to conflicting interpretations of the manufacturing process. The Tribunal directed a comprehensive review considering recent legal precedents, including those set by the Supreme Court, to determine the excisability of the tank.</description>
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      <link>https://www.taxtmi.com/caselaws?id=102207</link>
      <description>The Tribunal allowed the manufacturer&#039;s appeal regarding the classification of tubular structures under Sub-heading No. 7308.90 based on a precedent set in a similar case. The Department&#039;s appeal concerning the duty of excise on a pressed steel tank was remanded for a fresh decision due to conflicting interpretations of the manufacturing process. The Tribunal directed a comprehensive review considering recent legal precedents, including those set by the Supreme Court, to determine the excisability of the tank.</description>
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      <pubDate>Wed, 17 Feb 1999 00:00:00 +0530</pubDate>
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