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    <title>2004 (9) TMI 261 - CESTAT, BANGALORE</title>
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    <description>Printed gay wrappers were classified as products of the printing industry under Chapter 4901.90, not as other articles of paper under Chapter 4823.90. The Tribunal followed its earlier ruling on the same product and noted that the Supreme Court had upheld that view, applying judicial discipline to adopt the same classification. Once Chapter 4901.90 applied, the duty demand could not survive, and the consequential interest and penalties were also unsustainable, resulting in relief to the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=53531</link>
      <description>Printed gay wrappers were classified as products of the printing industry under Chapter 4901.90, not as other articles of paper under Chapter 4823.90. The Tribunal followed its earlier ruling on the same product and noted that the Supreme Court had upheld that view, applying judicial discipline to adopt the same classification. Once Chapter 4901.90 applied, the duty demand could not survive, and the consequential interest and penalties were also unsustainable, resulting in relief to the assessee.</description>
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