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1999 (11) TMI 332 - AT - Central Excise

  1. 2023 (2) TMI 1297 - AT
The Appellate Tribunal CEGAT, Mumbai allowed the appeal regarding the classification of IV infusion sets and PVC plastic pouches. The Commissioner (Appeals) erred in blindly following the predecessor's decision without critical examination. The case is remitted back for a fresh decision after giving the appellants an opportunity to be heard.

 

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