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    <title>2008 (5) TMI 389 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal held that the appellants were eligible for the exemption under Notification No. 6/02-C.E., as amended by Notification No. 48/04-C.E. The plants were not considered to have a plant for making bamboo or wood pulp as the digesters were primarily designed for processing non-woody fibrous materials and supported by expert opinions. The Tribunal found that the appellants met the conditions for the concessional rate of duty, setting aside the orders denying the exemption and demanding duty, and allowing both appeals.</description>
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    <pubDate>Fri, 02 May 2008 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=79042</link>
      <description>The Tribunal held that the appellants were eligible for the exemption under Notification No. 6/02-C.E., as amended by Notification No. 48/04-C.E. The plants were not considered to have a plant for making bamboo or wood pulp as the digesters were primarily designed for processing non-woody fibrous materials and supported by expert opinions. The Tribunal found that the appellants met the conditions for the concessional rate of duty, setting aside the orders denying the exemption and demanding duty, and allowing both appeals.</description>
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