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    <title>2006 (1) TMI 286 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the appeal of a 100% E.O.U. licensed for cut Roses production, regarding Customs duty demand on goods cleared into the Domestic Tariff Area without payment. The Tribunal held that duty should be imposed on input materials, not capital goods, as per Notification 126/94-Cus. The duty demand on capital goods for clearing rejected cut flowers into the DTA was deemed unsustainable.</description>
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