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    <description>A concessional duty exemption subject to a monthly production ceiling was held to lapse for the entire financial year once the ceiling was exceeded during the year. The tribunal applied the earlier view that breach of the notification condition disqualified the assessee from continued concessional treatment, so the benefit could not survive after the prescribed limit was crossed.</description>
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      <description>A concessional duty exemption subject to a monthly production ceiling was held to lapse for the entire financial year once the ceiling was exceeded during the year. The tribunal applied the earlier view that breach of the notification condition disqualified the assessee from continued concessional treatment, so the benefit could not survive after the prescribed limit was crossed.</description>
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