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    <title>1980 (8) TMI 179 - ORISSA HIGH COURT</title>
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    <description>Glass bangles were held to fall within entry No. 38 for glassware and china-clay goods, not to remain unclassified goods taxable at the lower rate. The Orissa High Court followed its earlier decision on the same classification issue and affirmed the Tribunal&#039;s view that glass bangles are covered by entry No. 38. The assessee&#039;s contention that the goods should be treated as unclassified was rejected, and the classification was sustained in favour of the Revenue.</description>
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      <link>https://www.taxtmi.com/caselaws?id=152953</link>
      <description>Glass bangles were held to fall within entry No. 38 for glassware and china-clay goods, not to remain unclassified goods taxable at the lower rate. The Orissa High Court followed its earlier decision on the same classification issue and affirmed the Tribunal&#039;s view that glass bangles are covered by entry No. 38. The assessee&#039;s contention that the goods should be treated as unclassified was rejected, and the classification was sustained in favour of the Revenue.</description>
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