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    <title>2006 (3) TMI 169 - HIGH COURT OF JUDICATURE AT MADRAS</title>
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    <description>The High Court quashed the impugned Circular dated 17-4-1997, ruling that the classification of the goods manufactured by the petitioner should remain under Chapter 52, as established by the judicial precedents. The writ petition was allowed, and the impugned Circular was deemed not binding on the assessee, reaffirming the primacy of judicial decisions over administrative orders in matters of classification.</description>
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      <description>The High Court quashed the impugned Circular dated 17-4-1997, ruling that the classification of the goods manufactured by the petitioner should remain under Chapter 52, as established by the judicial precedents. The writ petition was allowed, and the impugned Circular was deemed not binding on the assessee, reaffirming the primacy of judicial decisions over administrative orders in matters of classification.</description>
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