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    <title>1987 (5) TMI 350 - CEGAT, NEW DELHI</title>
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    <description>Imported printed paper labels were considered in relation to exemption from additional duty on the strength of Notification No. 55/75-C.E. issued under Rule 8(1) of the Central Excise Rules, 1944. The Tribunal followed its earlier view that such a central excise exemption notification could not be relied on to support a refund claim for additional customs duty. On that basis, the refund claim was treated as not maintainable and the order granting refund was set aside; the respondents&#039; refund claims were dismissed.</description>
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    <pubDate>Fri, 08 May 1987 00:00:00 +0530</pubDate>
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      <title>1987 (5) TMI 350 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=102875</link>
      <description>Imported printed paper labels were considered in relation to exemption from additional duty on the strength of Notification No. 55/75-C.E. issued under Rule 8(1) of the Central Excise Rules, 1944. The Tribunal followed its earlier view that such a central excise exemption notification could not be relied on to support a refund claim for additional customs duty. On that basis, the refund claim was treated as not maintainable and the order granting refund was set aside; the respondents&#039; refund claims were dismissed.</description>
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      <pubDate>Fri, 08 May 1987 00:00:00 +0530</pubDate>
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