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    <title>1992 (9) TMI 377 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals in favor of the appellants concerning the classification of HDPE Tapes and Sacks under Chapter 39 as articles of plastics, granting them relief including refunds and directing lower authorities to process refund claims in accordance with the law. The Tribunal upheld the appellants&#039; claim for a nil rate of duty based on the nature of the goods.</description>
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      <description>The Tribunal allowed the appeals in favor of the appellants concerning the classification of HDPE Tapes and Sacks under Chapter 39 as articles of plastics, granting them relief including refunds and directing lower authorities to process refund claims in accordance with the law. The Tribunal upheld the appellants&#039; claim for a nil rate of duty based on the nature of the goods.</description>
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