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    <title>2004 (4) TMI 395 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=111715</link>
    <description>The Tribunal held that duty demand on additional finished stock beyond the declared quantity on 15-12-1998 was unjustified as the stock was intended for further processing and sale. The appellant&#039;s declaration of 1,19,449.10 Linear meters was accepted, and the additional stock was considered &quot;loose.&quot; The duty demand was found unsustainable, and the appeal was allowed in favor of the appellant. The Tribunal emphasized that the duty claim on the additional stock was not justified due to its intended use for further processing and sale.</description>
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    <pubDate>Tue, 27 Apr 2004 00:00:00 +0530</pubDate>
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      <title>2004 (4) TMI 395 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=111715</link>
      <description>The Tribunal held that duty demand on additional finished stock beyond the declared quantity on 15-12-1998 was unjustified as the stock was intended for further processing and sale. The appellant&#039;s declaration of 1,19,449.10 Linear meters was accepted, and the additional stock was considered &quot;loose.&quot; The duty demand was found unsustainable, and the appeal was allowed in favor of the appellant. The Tribunal emphasized that the duty claim on the additional stock was not justified due to its intended use for further processing and sale.</description>
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      <pubDate>Tue, 27 Apr 2004 00:00:00 +0530</pubDate>
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