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    <title>2002 (12) TMI 378 - CEGAT, KOLKATA</title>
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    <description>Rubberised dipped nylon tyre cord fabrics were considered against Heading 59.06, with the Tribunal noting earlier decisions classifying the product under that heading but finding those rulings had not been examined by the adjudicating authority. The classification question, and the resulting additional excise duty demand, were therefore left for fresh consideration. The Tribunal also held that the limitation plea required re-examination on the appellant&#039;s submissions and relevant facts. The impugned order was set aside and the matter remanded for de novo adjudication on classification and limitation.</description>
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    <pubDate>Tue, 10 Dec 2002 00:00:00 +0530</pubDate>
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      <title>2002 (12) TMI 378 - CEGAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=107119</link>
      <description>Rubberised dipped nylon tyre cord fabrics were considered against Heading 59.06, with the Tribunal noting earlier decisions classifying the product under that heading but finding those rulings had not been examined by the adjudicating authority. The classification question, and the resulting additional excise duty demand, were therefore left for fresh consideration. The Tribunal also held that the limitation plea required re-examination on the appellant&#039;s submissions and relevant facts. The impugned order was set aside and the matter remanded for de novo adjudication on classification and limitation.</description>
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      <pubDate>Tue, 10 Dec 2002 00:00:00 +0530</pubDate>
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