Tribunal Decision Upheld: Exemption Notification Benefits Fifth Consignment

The SC upheld the Tribunal's decision, allowing the respondent the benefit of an exemption notification for their fifth consignment, ruling it was not distinct from prior consignments covered by the same exemption. The appeal was dismissed without costs.

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The Supreme Court of India upheld the Tribunal's decision that the benefit of exemption notification should not be denied to the respondent for their fifth consignment, as it was not different from earlier consignments covered by the same exemption. The appeal was dismissed with no costs.

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