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    <title>2014 (12) TMI 232 - CESTAT NEW DELHI</title>
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    <description>The Tribunal analyzed the classification of goods under the Central Excise Tariff, determining that tool bags and web equipment fell under heading 6307, eligible for duty exemption. They classified canvas canopies under heading 6306 as tarpaulins for lorries, allowing duty exemption. Relying on legal principles and case law, the Tribunal set aside penalties and confiscation, ruling in favor of the appellant.</description>
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      <description>The Tribunal analyzed the classification of goods under the Central Excise Tariff, determining that tool bags and web equipment fell under heading 6307, eligible for duty exemption. They classified canvas canopies under heading 6306 as tarpaulins for lorries, allowing duty exemption. Relying on legal principles and case law, the Tribunal set aside penalties and confiscation, ruling in favor of the appellant.</description>
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