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    <title>1997 (10) TMI 201 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants in the case concerning the denial of the benefit of Notification No. 65/88-Cus., dated 1st March, 1988, for imported dental equipment. The appellants successfully demonstrated that the goods were designed for dental work, supported by the catalogue description and manufacturer&#039;s specialization in dental products. Consequently, the impugned order was set aside, and the appellants were granted the benefit of the notification, with any consequential benefits subject to the principle of unjust enrichment.</description>
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    <pubDate>Tue, 14 Oct 1997 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=87824</link>
      <description>The Tribunal ruled in favor of the appellants in the case concerning the denial of the benefit of Notification No. 65/88-Cus., dated 1st March, 1988, for imported dental equipment. The appellants successfully demonstrated that the goods were designed for dental work, supported by the catalogue description and manufacturer&#039;s specialization in dental products. Consequently, the impugned order was set aside, and the appellants were granted the benefit of the notification, with any consequential benefits subject to the principle of unjust enrichment.</description>
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