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    <title>1997 (11) TMI 191 - CEGAT, NEW DELHI</title>
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    <description>The appeal was allowed by way of remand, overturning the denial of duty exemption entitlement certificate for zip fasteners and artificial fur for shoe uppers. The Tribunal directed a fresh adjudication by the jurisdictional Commissioner, considering clarifications from the Department of Revenue and the Ministry of Commerce. The appellants were granted an opportunity to present their case during the reevaluation process, ensuring a fair review based on the provided instructions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=87612</link>
      <description>The appeal was allowed by way of remand, overturning the denial of duty exemption entitlement certificate for zip fasteners and artificial fur for shoe uppers. The Tribunal directed a fresh adjudication by the jurisdictional Commissioner, considering clarifications from the Department of Revenue and the Ministry of Commerce. The appellants were granted an opportunity to present their case during the reevaluation process, ensuring a fair review based on the provided instructions.</description>
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