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    <title>2008 (6) TMI 580 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the Commissioner&#039;s decision that products like Cocktail Sausages, Luncheon Meat, and Corned Beef are classifiable under Chapter 1601.90, attracting nil rate of duty. The Tribunal found that the remand proceedings were limited to determining classification and duty demands, not the brand name issue, which had already been conclusively decided in favor of the respondents. The Commissioner correctly followed the remand order, and the CESTAT decision on the brand name issue had attained finality.</description>
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      <title>2008 (6) TMI 580 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=172745</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the Commissioner&#039;s decision that products like Cocktail Sausages, Luncheon Meat, and Corned Beef are classifiable under Chapter 1601.90, attracting nil rate of duty. The Tribunal found that the remand proceedings were limited to determining classification and duty demands, not the brand name issue, which had already been conclusively decided in favor of the respondents. The Commissioner correctly followed the remand order, and the CESTAT decision on the brand name issue had attained finality.</description>
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