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    <title>1997 (2) TMI 107 - Supreme Court</title>
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    <description>Tariff classification of machinery for grinding soda ash could not be finally decided without first determining whether soda ash falls within the statutory description of &quot;earth, stone, ores or other mineral substances&quot; under Tariff Item 84.56. The Tribunal had accepted classification under that entry, but the record contained no finding on the nature of soda ash, which was essential to decide whether the goods belonged under Item 84.56 or Item 84.59. The Supreme Court therefore set aside the order and remitted the matter to the Tribunal for fresh disposal in accordance with law.</description>
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      <title>1997 (2) TMI 107 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=44478</link>
      <description>Tariff classification of machinery for grinding soda ash could not be finally decided without first determining whether soda ash falls within the statutory description of &quot;earth, stone, ores or other mineral substances&quot; under Tariff Item 84.56. The Tribunal had accepted classification under that entry, but the record contained no finding on the nature of soda ash, which was essential to decide whether the goods belonged under Item 84.56 or Item 84.59. The Supreme Court therefore set aside the order and remitted the matter to the Tribunal for fresh disposal in accordance with law.</description>
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