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    <title>1983 (6) TMI 177 - CEGAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, finding that the fabric manufactured and utilized by them qualified as &quot;belting woven as such&quot; under Notification No. 70/69. Despite initial determinations that the fabric resembled canvas cloth, the Tribunal emphasized that the fabric met the criteria of being belting when it left the looms and functioned as belting after cutting to size. Therefore, the appellant was granted the exemption benefit, and the appeal was allowed.</description>
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      <title>1983 (6) TMI 177 - CEGAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=166154</link>
      <description>The Tribunal ruled in favor of the appellant, finding that the fabric manufactured and utilized by them qualified as &quot;belting woven as such&quot; under Notification No. 70/69. Despite initial determinations that the fabric resembled canvas cloth, the Tribunal emphasized that the fabric met the criteria of being belting when it left the looms and functioned as belting after cutting to size. Therefore, the appellant was granted the exemption benefit, and the appeal was allowed.</description>
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