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Case Title: Fertilizer Corporation of India Limited & Ors. v. M/s Coromandal Sacks Private Limited Judgment Date: 26 April 2024 This judgment delves into the

This case deals with the interpretation of Note 3 to Chapter 18 of the Central Excise Tariff Act, 1985, particularly after its amendment in 2008,

This case revolves around the interpretation of Note 3 to Chapter 18 of the Central Excise Tariff Act, 1985, specifically whether the activity of affixing