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    <title>2005 (4) TMI 367 - CESTAT, CHENNAI</title>
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    <description>The Tribunal set aside the order demanding duty from appellants for digesters manufactured by other parties at their site for the period 1990-1993. The Commissioner (Appeals) confirmed that the appellants did not manufacture the digesters, making the duty liability imposition unjustified. The Tribunal found the duty demand incompatible with the actual manufacturers and granted relief to the appellants, allowing the appeal.</description>
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      <title>2005 (4) TMI 367 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=115336</link>
      <description>The Tribunal set aside the order demanding duty from appellants for digesters manufactured by other parties at their site for the period 1990-1993. The Commissioner (Appeals) confirmed that the appellants did not manufacture the digesters, making the duty liability imposition unjustified. The Tribunal found the duty demand incompatible with the actual manufacturers and granted relief to the appellants, allowing the appeal.</description>
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