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    <title>2000 (12) TMI 775 - CEGAT, NEW DELHI</title>
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    <description>Finished products under Tariff sub-heading 5903.19 made from base cotton fabrics were treated, under Notification No. 63/87-C.E., as attracting duty at Rs. 7 per square metre in addition to the duty leviable on the base fabrics under Chapter 52. The Larger Bench interpretation on this point was binding, and no distinguishing feature was shown. The duty demand was therefore required to be computed in accordance with that interpretation, and the Revenue&#039;s challenge failed.</description>
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    <pubDate>Wed, 20 Dec 2000 00:00:00 +0530</pubDate>
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      <title>2000 (12) TMI 775 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=104464</link>
      <description>Finished products under Tariff sub-heading 5903.19 made from base cotton fabrics were treated, under Notification No. 63/87-C.E., as attracting duty at Rs. 7 per square metre in addition to the duty leviable on the base fabrics under Chapter 52. The Larger Bench interpretation on this point was binding, and no distinguishing feature was shown. The duty demand was therefore required to be computed in accordance with that interpretation, and the Revenue&#039;s challenge failed.</description>
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