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    <title>1989 (9) TMI 262 - CEGAT, MADRAS</title>
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    <description>The appellants were denied entitlement to input relief under Rule 56A(8) due to changes in nomenclature under a new Tariff. As their product was not originally benefiting from Rule 56A but from Notification 95/83, the deletion of their product from the notification rendered them ineligible for Rule 56A(8) benefits. The court held that since the substantive concession was under Notification 95/83 and not Rule 56A, the appellants could not avail themselves of Rule 56A(8) benefits. Therefore, the appeal was dismissed.</description>
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    <pubDate>Mon, 18 Sep 1989 00:00:00 +0530</pubDate>
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      <title>1989 (9) TMI 262 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=80247</link>
      <description>The appellants were denied entitlement to input relief under Rule 56A(8) due to changes in nomenclature under a new Tariff. As their product was not originally benefiting from Rule 56A but from Notification 95/83, the deletion of their product from the notification rendered them ineligible for Rule 56A(8) benefits. The court held that since the substantive concession was under Notification 95/83 and not Rule 56A, the appellants could not avail themselves of Rule 56A(8) benefits. Therefore, the appeal was dismissed.</description>
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      <pubDate>Mon, 18 Sep 1989 00:00:00 +0530</pubDate>
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