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    <title>1997 (11) TMI 230 - CEGAT, MADRAS</title>
    <link>https://www.taxtmi.com/caselaws?id=87652</link>
    <description>The Tribunal upheld the denial of benefits under an exemption notification for the importation of interfaces for DOT Matrix Printers, ruling that the interfaces were not integral parts of the printers but separate entities. The denial was based on the import license specifically covering DOT Matrix Printers, not accessories. The Tribunal reduced redemption fines in two cases and overturned the penalty levy, showing leniency towards the appellants. Ultimately, the Tribunal dismissed most appeals and affirmed the decision on the classification and benefits related to the importation of interfaces for DOT Matrix Printers.</description>
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    <pubDate>Mon, 24 Nov 1997 00:00:00 +0530</pubDate>
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      <title>1997 (11) TMI 230 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=87652</link>
      <description>The Tribunal upheld the denial of benefits under an exemption notification for the importation of interfaces for DOT Matrix Printers, ruling that the interfaces were not integral parts of the printers but separate entities. The denial was based on the import license specifically covering DOT Matrix Printers, not accessories. The Tribunal reduced redemption fines in two cases and overturned the penalty levy, showing leniency towards the appellants. Ultimately, the Tribunal dismissed most appeals and affirmed the decision on the classification and benefits related to the importation of interfaces for DOT Matrix Printers.</description>
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      <pubDate>Mon, 24 Nov 1997 00:00:00 +0530</pubDate>
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