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    <title>1996 (8) TMI 264 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal held that the appellant was not entitled to duty exemption for clearances beyond the limit specified in Notification No. 175/86 due to the inclusion of the value of metal containers. As the value of clearances exceeded the limit, the appellant was required to pay duty on the excess clearances. The Tribunal upheld the duty demand and dismissed the appeal, ruling in favor of the tax authorities.</description>
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      <link>https://www.taxtmi.com/caselaws?id=85741</link>
      <description>The Tribunal held that the appellant was not entitled to duty exemption for clearances beyond the limit specified in Notification No. 175/86 due to the inclusion of the value of metal containers. As the value of clearances exceeded the limit, the appellant was required to pay duty on the excess clearances. The Tribunal upheld the duty demand and dismissed the appeal, ruling in favor of the tax authorities.</description>
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