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    <title>1995 (4) TMI 72 - Supreme Court</title>
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    <description>The court ruled in favor of the appellant, finding that the intermediate product in question did not fall under Tariff Item 26B(2a) for excise duty assessment. The court set aside the Tribunal&#039;s order, concluding that the product was not taxable under the classification of calots as determined by the Tribunal. The appeal was allowed, and no costs were imposed on either party.</description>
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