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    <title>2001 (1) TMI 164 - CEGAT, KOLKATA</title>
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    <description>Classification under Heading 3907 was treated as settled in favour of the respondent: once the product falls within that heading, concessional exemption under Notification No. 133/86-C.E. cannot be denied merely because the resin is in mixed form or contains other additions. The Tribunal followed earlier precedent and found no reason to depart from it. On that basis, the respondent was held entitled to the notification benefit, and the Revenue&#039;s claim to deny the concession under Notification No. 14/92 failed.</description>
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    <pubDate>Wed, 24 Jan 2001 00:00:00 +0530</pubDate>
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      <title>2001 (1) TMI 164 - CEGAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=50472</link>
      <description>Classification under Heading 3907 was treated as settled in favour of the respondent: once the product falls within that heading, concessional exemption under Notification No. 133/86-C.E. cannot be denied merely because the resin is in mixed form or contains other additions. The Tribunal followed earlier precedent and found no reason to depart from it. On that basis, the respondent was held entitled to the notification benefit, and the Revenue&#039;s claim to deny the concession under Notification No. 14/92 failed.</description>
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      <pubDate>Wed, 24 Jan 2001 00:00:00 +0530</pubDate>
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