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    <title>2016 (7) TMI 346 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal rules in favor of M/s Sita Singh &amp;amp; Sons and M/s. SML Isuzu Ltd., classifying the vehicle under heading 87.02 of the Central Excise Tariff based on its seating capacity of more than 12 persons. The appellants are directed to pay duty as per Rule 10A of the Central Excise (Valuation) Rules, 2000, with verification of any differential duty paid and no penalty imposed. The appeals are disposed of accordingly.</description>
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    <pubDate>Wed, 16 Dec 2015 00:00:00 +0530</pubDate>
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      <description>The Tribunal rules in favor of M/s Sita Singh &amp;amp; Sons and M/s. SML Isuzu Ltd., classifying the vehicle under heading 87.02 of the Central Excise Tariff based on its seating capacity of more than 12 persons. The appellants are directed to pay duty as per Rule 10A of the Central Excise (Valuation) Rules, 2000, with verification of any differential duty paid and no penalty imposed. The appeals are disposed of accordingly.</description>
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