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    <title>1993 (1) TMI 85 - HIGH COURT OF JUDICATURE AT MADRAS</title>
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    <description>Cigarette packets, including their outer shells and inner slides, were examined for classification under sub-heading 4318-13 of the Central Excise Tariff Act, 1985. The Madras High Court treated the dispute as covered by an earlier decision on the same classification question, finding the present issue identical to the one already decided and applicable on all fours. Because no stay had been granted against the earlier judgment, the impugned classification directive could not be sustained, and it was quashed in favour of the assessee.</description>
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    <pubDate>Fri, 29 Jan 1993 00:00:00 +0530</pubDate>
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      <title>1993 (1) TMI 85 - HIGH COURT OF JUDICATURE AT MADRAS</title>
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      <description>Cigarette packets, including their outer shells and inner slides, were examined for classification under sub-heading 4318-13 of the Central Excise Tariff Act, 1985. The Madras High Court treated the dispute as covered by an earlier decision on the same classification question, finding the present issue identical to the one already decided and applicable on all fours. Because no stay had been granted against the earlier judgment, the impugned classification directive could not be sustained, and it was quashed in favour of the assessee.</description>
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      <pubDate>Fri, 29 Jan 1993 00:00:00 +0530</pubDate>
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