Appellate Tribunal rules duty not payable on destroyed goods.

The Appellate Tribunal CESTAT CHENNAI ruled in favor of the appellant, setting aside duty demand and penalty imposed on railway sleepers destroyed during testing based on the precedent that duty is not payable for destroyed goods.

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The Appellate Tribunal CESTAT CHENNAI ruled in favor of the appellant, setting aside duty demand and penalty imposed on railway sleepers destroyed during testing. The decision was based on the Tribunal's precedent that duty is not payable for destroyed goods, even if money was received for them.

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