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    <title>2016 (10) TMI 39 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal upheld the classification of printed sheets of paper/paper board under CETH 4901 for central excise purposes. The decision absolved the appellants from misdeclaration charges, emphasizing that the printed sheets were not yet in the form of printed cartons under CETH 4819 due to the absence of specific characteristics. The Revenue&#039;s appeal was rejected, affirming the Commissioner (Appeals) decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=333019</link>
      <description>The Appellate Tribunal upheld the classification of printed sheets of paper/paper board under CETH 4901 for central excise purposes. The decision absolved the appellants from misdeclaration charges, emphasizing that the printed sheets were not yet in the form of printed cartons under CETH 4819 due to the absence of specific characteristics. The Revenue&#039;s appeal was rejected, affirming the Commissioner (Appeals) decision.</description>
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      <pubDate>Tue, 27 Sep 2016 00:00:00 +0530</pubDate>
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