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    <title>2007 (5) TMI 163 - CESTAT, CHENNAI</title>
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    <description>The Tribunal upheld the classification of bakelite handles under Heading 39.22 of the Central Excise Tariff Act, citing precedent cases. The appellants&#039; challenge was not supported by the Tribunal, which clarified that the cited case law was applicable. However, regarding the quantification of duty, the Tribunal found in favor of the appellants, acknowledging their grievance and ordering a remand for reevaluation of the duty in accordance with the goods&#039; classification. The appellants were directed to be given a reasonable opportunity to present their case on this matter, ensuring a fair process for the reassessment of duty.</description>
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    <pubDate>Wed, 23 May 2007 00:00:00 +0530</pubDate>
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      <title>2007 (5) TMI 163 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=2838</link>
      <description>The Tribunal upheld the classification of bakelite handles under Heading 39.22 of the Central Excise Tariff Act, citing precedent cases. The appellants&#039; challenge was not supported by the Tribunal, which clarified that the cited case law was applicable. However, regarding the quantification of duty, the Tribunal found in favor of the appellants, acknowledging their grievance and ordering a remand for reevaluation of the duty in accordance with the goods&#039; classification. The appellants were directed to be given a reasonable opportunity to present their case on this matter, ensuring a fair process for the reassessment of duty.</description>
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      <pubDate>Wed, 23 May 2007 00:00:00 +0530</pubDate>
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