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    <description>The tribunal set aside the decision of the appellate authority and allowed the appeal, ruling that the importer correctly paid duty as per the Customs notification and was not entitled to the benefit of the Excise notification. The dispute over claiming the benefit of the Excise notification for CVD while already benefiting from the Customs notification for BCD was resolved in favor of the department, as the imported goods did not qualify as a non-conventional energy device/system under the Excise notification.</description>
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      <description>The tribunal set aside the decision of the appellate authority and allowed the appeal, ruling that the importer correctly paid duty as per the Customs notification and was not entitled to the benefit of the Excise notification. The dispute over claiming the benefit of the Excise notification for CVD while already benefiting from the Customs notification for BCD was resolved in favor of the department, as the imported goods did not qualify as a non-conventional energy device/system under the Excise notification.</description>
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