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    <title>2002 (8) TMI 218 - CEGAT, MUMBAI</title>
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    <description>The appeal involved a dispute over the entry of Diesel Generating Sets in the RG-1 register. The Commissioner (Appeals) ruled in favor of the assessees, stating the goods were still to undergo quality control testing. The Tribunal emphasized the need for goods to be entered in the register upon full manufacture. The concept of marketability under ISI markings was discussed, highlighting that goods must meet certain parameters to be marketable. The difference between RG-1 and EB 4 registers was analyzed, with a focus on the acceptability of products by buyers. The judgment upheld the impugned orders, confirming the duty and dismissing the appeal. The Commissioner&#039;s remarks criticizing the Dy. Commissioner were ordered to be removed.</description>
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    <pubDate>Fri, 23 Aug 2002 00:00:00 +0530</pubDate>
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      <title>2002 (8) TMI 218 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=51610</link>
      <description>The appeal involved a dispute over the entry of Diesel Generating Sets in the RG-1 register. The Commissioner (Appeals) ruled in favor of the assessees, stating the goods were still to undergo quality control testing. The Tribunal emphasized the need for goods to be entered in the register upon full manufacture. The concept of marketability under ISI markings was discussed, highlighting that goods must meet certain parameters to be marketable. The difference between RG-1 and EB 4 registers was analyzed, with a focus on the acceptability of products by buyers. The judgment upheld the impugned orders, confirming the duty and dismissing the appeal. The Commissioner&#039;s remarks criticizing the Dy. Commissioner were ordered to be removed.</description>
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      <pubDate>Fri, 23 Aug 2002 00:00:00 +0530</pubDate>
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