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    <title>2005 (2) TMI 622 - CESTAT, CHENNAI</title>
    <link>https://www.taxtmi.com/caselaws?id=115195</link>
    <description>The Tribunal set aside the Commissioner&#039;s order, ruling in favor of the appellants in a case involving duty liabilities on the destruction of rejected rubber gaskets during EOU de-bonding. The Tribunal found that the duty demands and withdrawal of destruction permission were unjustified, aligning with Customs Notifications allowing for such destruction without duty imposition. The appellants were directed to choose between paying duty applicable to waste rubber or re-exporting the gaskets without duty or interest, emphasizing their free choice in compliance with relevant customs provisions.</description>
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    <pubDate>Wed, 09 Feb 2005 00:00:00 +0530</pubDate>
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      <title>2005 (2) TMI 622 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=115195</link>
      <description>The Tribunal set aside the Commissioner&#039;s order, ruling in favor of the appellants in a case involving duty liabilities on the destruction of rejected rubber gaskets during EOU de-bonding. The Tribunal found that the duty demands and withdrawal of destruction permission were unjustified, aligning with Customs Notifications allowing for such destruction without duty imposition. The appellants were directed to choose between paying duty applicable to waste rubber or re-exporting the gaskets without duty or interest, emphasizing their free choice in compliance with relevant customs provisions.</description>
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      <pubDate>Wed, 09 Feb 2005 00:00:00 +0530</pubDate>
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