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    <description>The Tribunal allowed the appeal, quashing the lower authorities&#039; decisions and directing the Revenue to pay costs to the appellant-assessee. The Tribunal emphasized the precedential authority of its judgments and criticized the lower authorities for disregarding judicial discipline. The decision was based on the classification of Printed Cork Tipping Paper (PTC) and the non-exigibility to excise duty, following established precedents.</description>
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      <description>The Tribunal allowed the appeal, quashing the lower authorities&#039; decisions and directing the Revenue to pay costs to the appellant-assessee. The Tribunal emphasized the precedential authority of its judgments and criticized the lower authorities for disregarding judicial discipline. The decision was based on the classification of Printed Cork Tipping Paper (PTC) and the non-exigibility to excise duty, following established precedents.</description>
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