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    <title>2003 (10) TMI 437 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal rejected the appeal filed by M/s. Vazir Polymers Ltd., affirming that despite the exemption from Central Excise duty for reprocessed plastic material under a Notification, the Additional Customs duty was still applicable to a unit in a Special Economic Zone like Kandla for goods cleared in the Domestic Tariff Area. The Tribunal emphasized the specific exclusion of Special Economic Zones in the relevant Notification, leading to the denial of the benefit to the Appellants in this case.</description>
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      <description>The Tribunal rejected the appeal filed by M/s. Vazir Polymers Ltd., affirming that despite the exemption from Central Excise duty for reprocessed plastic material under a Notification, the Additional Customs duty was still applicable to a unit in a Special Economic Zone like Kandla for goods cleared in the Domestic Tariff Area. The Tribunal emphasized the specific exclusion of Special Economic Zones in the relevant Notification, leading to the denial of the benefit to the Appellants in this case.</description>
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