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    <title>2004 (12) TMI 445 - CESTAT, MUMBAI</title>
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    <description>The case involved the interpretation of Notification No. 35/95 regarding duty exemption on double yarn. The Tribunal highlighted the duty liability on double yarn before reaching the marketable stage and referred the matter to the Honorable President for the constitution of a Larger Bench to resolve conflicting interpretations conclusively. The decision emphasizes the need for a uniform approach in determining the dutiability of double yarn and ensuring clarity and consistency in excise duty regulations.</description>
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      <description>The case involved the interpretation of Notification No. 35/95 regarding duty exemption on double yarn. The Tribunal highlighted the duty liability on double yarn before reaching the marketable stage and referred the matter to the Honorable President for the constitution of a Larger Bench to resolve conflicting interpretations conclusively. The decision emphasizes the need for a uniform approach in determining the dutiability of double yarn and ensuring clarity and consistency in excise duty regulations.</description>
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