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    <title>2002 (12) TMI 440 - CEGAT, KOLKATA</title>
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    <description>Rubberised dipped nylon tyre cord fabrics were disputed for classification between Heading 59.06 and Heading 59.02 for additional excise duty, and the Tribunal noted that earlier decisions supporting Heading 59.06 had not been examined by the adjudicating authority. The classification question was therefore required to be reconsidered afresh in light of that line of authority. The limitation plea also needed fresh examination because the appellants&#039; submissions and relevant circumstances had not been properly addressed. The impugned order was set aside and the matter was remitted for de novo adjudication on both 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 440 - CEGAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=107249</link>
      <description>Rubberised dipped nylon tyre cord fabrics were disputed for classification between Heading 59.06 and Heading 59.02 for additional excise duty, and the Tribunal noted that earlier decisions supporting Heading 59.06 had not been examined by the adjudicating authority. The classification question was therefore required to be reconsidered afresh in light of that line of authority. The limitation plea also needed fresh examination because the appellants&#039; submissions and relevant circumstances had not been properly addressed. The impugned order was set aside and the matter was remitted for de novo adjudication on both classification and limitation.</description>
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      <pubDate>Tue, 10 Dec 2002 00:00:00 +0530</pubDate>
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