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<h1>CESTAT rules in favor of appellant for duty-exemption on reused defective goods</h1> The Appellate Tribunal CESTAT, Kolkata ruled in favor of the appellant, Dr. Chittaranjan Satapathy, represented by Shri B.N. Chattopadhyay. The defective ... Pipes - Exemption The Appellate Tribunal CESTAT, Kolkata ruled in favor of the appellant, Dr. Chittaranjan Satapathy, represented by Shri B.N. Chattopadhyay. The defective goods were reused within the factory premises for production, making the appellant eligible for duty-exemption under Notification No. 67/95-C.E. The impugned order was set aside, and the appeal was allowed with consequential relief to the appellants.