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    <title>1985 (6) TMI 191 - CEGAT NEW DELHI</title>
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    <description>The Tribunal upheld the classification of products as finished goods under Tariff Item 68, necessitating additional duty payment. The extended period of limitation was not applicable, with the demand enforceable only from the date of the first show cause notice. The appeal was dismissed on merits but partly allowed concerning the limitation issue.</description>
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      <link>https://www.taxtmi.com/caselaws?id=167509</link>
      <description>The Tribunal upheld the classification of products as finished goods under Tariff Item 68, necessitating additional duty payment. The extended period of limitation was not applicable, with the demand enforceable only from the date of the first show cause notice. The appeal was dismissed on merits but partly allowed concerning the limitation issue.</description>
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