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2017 (7) TMI 1106 - ALLAHABAD HIGH COURTClassification of goods - insecticides and pesticides commercially know as "Dhanuvit" - whether the product is classified and covered under entry no. 48 of Government notification dated 23 November 1998 which reads as follows: "washing soaps and other materials used for washing purposes"? - Held that: - the sample of the product was produced before the appellate authority for the first time. Revenue was not given an opportunity to rebut the objections raised by the revisionist. The tribunal at the best should have remanded the matter or instead, thereof, the matter should have been decided after giving opportunity to the Revenue - revision allowed by way of remand.
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