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    <title>2017 (12) TMI 892 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the impugned order regarding the classification of goods under Central Excise Tariff Headings 3816, 3214, and 3824. It remanded the matter for further examination by the Ld. Commissioner, allowing the admission of additional evidence. The Tribunal emphasized that goods containing silica used in refractory materials should be classified under CETH 3816, while non-refractory applications fall under CETH 3824. It directed a reevaluation of the appellant&#039;s claim for classification under CETH 3824 for all manufactured goods based on its findings and the classification by the Commissioner in Goa.</description>
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      <title>2017 (12) TMI 892 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=352623</link>
      <description>The Tribunal set aside the impugned order regarding the classification of goods under Central Excise Tariff Headings 3816, 3214, and 3824. It remanded the matter for further examination by the Ld. Commissioner, allowing the admission of additional evidence. The Tribunal emphasized that goods containing silica used in refractory materials should be classified under CETH 3816, while non-refractory applications fall under CETH 3824. It directed a reevaluation of the appellant&#039;s claim for classification under CETH 3824 for all manufactured goods based on its findings and the classification by the Commissioner in Goa.</description>
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