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    <title>2025 (4) TMI 1166 - DELHI HIGH COURT</title>
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    <description>The petition concerned classification of Roof Mounted Package Unit air conditioning machines for railways under HSN 8415 or HSN 8607 and the effect of an impugned GST circular during pending adjudication. No substantive ruling on the classification dispute was made; instead, the petitioner was directed to file a reply to the show cause notice, and the adjudicating authority was directed to consider that reply, the circular, and relevant advance rulings before deciding the matter. The final adjudication was made subject to the writ petition and was not to be given effect without further orders, leaving the classification issue to be determined in the pending proceedings.</description>
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    <pubDate>Wed, 16 Apr 2025 00:00:00 +0530</pubDate>
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      <title>2025 (4) TMI 1166 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=769252</link>
      <description>The petition concerned classification of Roof Mounted Package Unit air conditioning machines for railways under HSN 8415 or HSN 8607 and the effect of an impugned GST circular during pending adjudication. No substantive ruling on the classification dispute was made; instead, the petitioner was directed to file a reply to the show cause notice, and the adjudicating authority was directed to consider that reply, the circular, and relevant advance rulings before deciding the matter. The final adjudication was made subject to the writ petition and was not to be given effect without further orders, leaving the classification issue to be determined in the pending proceedings.</description>
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