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    <title>2005 (11) TMI 142 - CESTAT, MUMBAI</title>
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    <description>The tribunal ruled in favor of the revenue department, determining that the loose stock of goods reflected in the RG-1 register should be treated as finished goods for duty liability purposes. The tribunal found that the goods were indeed finished and not under processing, as claimed by the respondents. As a result, the appeal was allowed, setting aside the previous order and imposing duty liability at the rate prevailing before the introduction of the compounded levy scheme.</description>
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      <description>The tribunal ruled in favor of the revenue department, determining that the loose stock of goods reflected in the RG-1 register should be treated as finished goods for duty liability purposes. The tribunal found that the goods were indeed finished and not under processing, as claimed by the respondents. As a result, the appeal was allowed, setting aside the previous order and imposing duty liability at the rate prevailing before the introduction of the compounded levy scheme.</description>
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