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    <title>2006 (2) TMI 480 - CESTAT, BANGALORE</title>
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    <description>The Tribunal ruled in favor of the respondents in a case involving the denial of duty exemption under Notification No. 56/98-Cus. The Revenue&#039;s contentions regarding the mixing of imported and indigenous LPG, High Seas Sale transactions, and applicability of Sales Tax and Special Additional Duty were refuted. The Tribunal emphasized the separate storage of goods and the payment of Sales Tax as meeting the criteria for duty exemption, ultimately setting aside the demands and rejecting the Revenue&#039;s appeals.</description>
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    <pubDate>Wed, 22 Feb 2006 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=118142</link>
      <description>The Tribunal ruled in favor of the respondents in a case involving the denial of duty exemption under Notification No. 56/98-Cus. The Revenue&#039;s contentions regarding the mixing of imported and indigenous LPG, High Seas Sale transactions, and applicability of Sales Tax and Special Additional Duty were refuted. The Tribunal emphasized the separate storage of goods and the payment of Sales Tax as meeting the criteria for duty exemption, ultimately setting aside the demands and rejecting the Revenue&#039;s appeals.</description>
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      <pubDate>Wed, 22 Feb 2006 00:00:00 +0530</pubDate>
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