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    <title>2007 (11) TMI 460 - CESTAT, CHENNAI</title>
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    <description>The Appellate Tribunal upheld the demand for differential duty of over Rs. 67.00 lacs from the appellants related to a turbine import in 2005, due to the denial of the benefit of Notification No. 6/2002-C.E. It clarified that Customs Notification No. 21/2002 and Central Excise Notification No. 6/2002 cannot be availed simultaneously. The Tribunal emphasized the binding nature of advance rulings by the Authority for Advance Rulings, stating its decision is final unless appealed. Regarding waiver and stay requests, the Tribunal directed the appellants to predeposit Rs. 10,00,000 within four weeks for compliance.</description>
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    <pubDate>Mon, 05 Nov 2007 00:00:00 +0530</pubDate>
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      <title>2007 (11) TMI 460 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=122914</link>
      <description>The Appellate Tribunal upheld the demand for differential duty of over Rs. 67.00 lacs from the appellants related to a turbine import in 2005, due to the denial of the benefit of Notification No. 6/2002-C.E. It clarified that Customs Notification No. 21/2002 and Central Excise Notification No. 6/2002 cannot be availed simultaneously. The Tribunal emphasized the binding nature of advance rulings by the Authority for Advance Rulings, stating its decision is final unless appealed. Regarding waiver and stay requests, the Tribunal directed the appellants to predeposit Rs. 10,00,000 within four weeks for compliance.</description>
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