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    <title>1992 (3) TMI 316 - CEGAT, NEW DELHI</title>
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    <description>Amino Globin was held classifiable under Tariff Item 1B, not Tariff Item 14E, because comparable products and the same manufacturing process had already been treated that way in earlier Tribunal decisions. The same tariff treatment was therefore applied to maintain consistency in classification. The exemption claim under Notification No. 17/70, as amended, was left to be examined separately on remand, since it depended on factual scrutiny after the classification issue was settled. The matter was returned for fresh decision in accordance with law and natural justice.</description>
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      <description>Amino Globin was held classifiable under Tariff Item 1B, not Tariff Item 14E, because comparable products and the same manufacturing process had already been treated that way in earlier Tribunal decisions. The same tariff treatment was therefore applied to maintain consistency in classification. The exemption claim under Notification No. 17/70, as amended, was left to be examined separately on remand, since it depended on factual scrutiny after the classification issue was settled. The matter was returned for fresh decision in accordance with law and natural justice.</description>
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