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    <title>2007 (5) TMI 464 - CESTAT, BANGALORE</title>
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    <description>The appeal before the Tribunal centered on the entitlement to exemption from National Calamity Contingent Duty (NCCD) under a specific government notification. The Tribunal analyzed the relevant legal provisions, including the Finance Act, 2001, and a CBEC Circular, determining that the exemption notification also applied to NCCD. Referring to past judicial decisions, the Tribunal concluded that the impugned order was unsustainable. Consequently, the appeal was allowed, granting relief to the appellant based on a comprehensive legal assessment and interpretation.</description>
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      <title>2007 (5) TMI 464 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=121868</link>
      <description>The appeal before the Tribunal centered on the entitlement to exemption from National Calamity Contingent Duty (NCCD) under a specific government notification. The Tribunal analyzed the relevant legal provisions, including the Finance Act, 2001, and a CBEC Circular, determining that the exemption notification also applied to NCCD. Referring to past judicial decisions, the Tribunal concluded that the impugned order was unsustainable. Consequently, the appeal was allowed, granting relief to the appellant based on a comprehensive legal assessment and interpretation.</description>
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