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    <title>1996 (9) TMI 245 - CEGAT, NEW DELHI</title>
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    <description>Brass ash imported by the appellant was held to fall within the notification&#039;s express exclusion for ash and residue of copper, including dross. As a result, the concessional customs duty benefit under Notification No. 493/86-Cus. dated 22-12-1986 could not be extended to the goods. The exemption claim was therefore rejected and the denial of concessional treatment was upheld.</description>
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      <link>https://www.taxtmi.com/caselaws?id=85776</link>
      <description>Brass ash imported by the appellant was held to fall within the notification&#039;s express exclusion for ash and residue of copper, including dross. As a result, the concessional customs duty benefit under Notification No. 493/86-Cus. dated 22-12-1986 could not be extended to the goods. The exemption claim was therefore rejected and the denial of concessional treatment was upheld.</description>
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