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    <title>2011 (1) TMI 388 - KARNATAKA HIGH COURT</title>
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    <description>The High Court set aside the decision of the Revisional Authority and remitted the case to the Assistant Commissioner for a detailed review. The Assistant Commissioner was instructed to determine the classification of incidental articles like pins and hangers in relation to duty payment and rebate eligibility. The Court emphasized the correct application of Rule 18 and Rule 19, ultimately allowing the petition in favor of the petitioner for a proper assessment of their entitlement to a duty rebate on exported goods, specifically addressing the treatment of incidental articles in the export process.</description>
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      <description>The High Court set aside the decision of the Revisional Authority and remitted the case to the Assistant Commissioner for a detailed review. The Assistant Commissioner was instructed to determine the classification of incidental articles like pins and hangers in relation to duty payment and rebate eligibility. The Court emphasized the correct application of Rule 18 and Rule 19, ultimately allowing the petition in favor of the petitioner for a proper assessment of their entitlement to a duty rebate on exported goods, specifically addressing the treatment of incidental articles in the export process.</description>
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