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    <title>2024 (9) TMI 1170 - CESTAT AHMEDABAD</title>
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    <description>CESTAT Ahmedabad allowed the appeal regarding classification of Sulphur 90% WG branded product under Central Excise Tariff Act, 1985. The Tribunal found that the department had issued various show cause notices on the same product with identical processes, and all issues except the present one were settled in a previous case. The Tribunal held there was no change in the definition of manufacture and excisable goods under Central Excise Act, nor any new judicial pronouncement affecting manufacture concepts or classification, making the impugned order unsustainable.</description>
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      <description>CESTAT Ahmedabad allowed the appeal regarding classification of Sulphur 90% WG branded product under Central Excise Tariff Act, 1985. The Tribunal found that the department had issued various show cause notices on the same product with identical processes, and all issues except the present one were settled in a previous case. The Tribunal held there was no change in the definition of manufacture and excisable goods under Central Excise Act, nor any new judicial pronouncement affecting manufacture concepts or classification, making the impugned order unsustainable.</description>
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