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    <title>1990 (11) TMI 263 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the benefit of exemption under Notification No. 95/61-C.E. for the respondents, allowed the refund claim for duty paid from 1st May, 1980 to 16th July, 1981, and dismissed the appeal regarding the withdrawal of exemption based on the use of virgin cotton in the manufacturing process. The Tribunal emphasized that the notification did not require exclusive use of cotton waste, thus ruling in favor of the respondents in all three issues presented.</description>
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      <title>1990 (11) TMI 263 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=81023</link>
      <description>The Tribunal upheld the benefit of exemption under Notification No. 95/61-C.E. for the respondents, allowed the refund claim for duty paid from 1st May, 1980 to 16th July, 1981, and dismissed the appeal regarding the withdrawal of exemption based on the use of virgin cotton in the manufacturing process. The Tribunal emphasized that the notification did not require exclusive use of cotton waste, thus ruling in favor of the respondents in all three issues presented.</description>
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