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    <title>2004 (5) TMI 408 - CESTAT, MUMBAI</title>
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    <description>The Tribunal allowed the appeal, setting aside the order-in-appeal that imposed a redemption fine and confirmed duty payment. The decision emphasized the lack of evidence demonstrating marketability of unglazed crucibles and the necessity of protective coating for finished goods to be accounted for in the RG-1 register. The judgment clarified the importance of establishing marketability for goods to be considered finished and accounted for properly, ultimately ruling in favor of the appellants due to insufficient evidence supporting the Commissioner (Appeals)&#039; decision.</description>
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      <title>2004 (5) TMI 408 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=112102</link>
      <description>The Tribunal allowed the appeal, setting aside the order-in-appeal that imposed a redemption fine and confirmed duty payment. The decision emphasized the lack of evidence demonstrating marketability of unglazed crucibles and the necessity of protective coating for finished goods to be accounted for in the RG-1 register. The judgment clarified the importance of establishing marketability for goods to be considered finished and accounted for properly, ultimately ruling in favor of the appellants due to insufficient evidence supporting the Commissioner (Appeals)&#039; decision.</description>
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      <pubDate>Wed, 19 May 2004 00:00:00 +0530</pubDate>
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