Dispute Over CENVAT Credit Classification: Are 'Shrink Sleeves' Duty-Free Under Chapter 40 Heading 4001.90 of the Tariff Act?

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....CENVAT Credit - duty paid on exempted goods - Classification of inputs - the ‘Shrink Sleeves’ which were inputs of the Respondents are chargeable to duty and not classifiable under Chapter 40 heading 4001.90 of the Tariff Act to attract ‘Nil’ rate of duty as urged by the Revenue.....