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    <title>2009 (1) TMI 704 - CESTAT, MUMBAI</title>
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    <description>The Revenue&#039;s appeal against the Commissioner&#039;s order regarding export obligation fulfillment by a company importing woolen rags and exporting shoddy yarn was rejected by the Tribunal. The Commissioner&#039;s decision, supported by the Textile Commissioner&#039;s clarification on wool content criteria, was upheld. The Tribunal emphasized the importance of wool content predominance in classifying shoddy yarn for export obligations, affirming the decision based on factual and legal interpretations presented. The company&#039;s failure to meet export obligations led to the rejection of the Revenue&#039;s appeal.</description>
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    <pubDate>Thu, 15 Jan 2009 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=125979</link>
      <description>The Revenue&#039;s appeal against the Commissioner&#039;s order regarding export obligation fulfillment by a company importing woolen rags and exporting shoddy yarn was rejected by the Tribunal. The Commissioner&#039;s decision, supported by the Textile Commissioner&#039;s clarification on wool content criteria, was upheld. The Tribunal emphasized the importance of wool content predominance in classifying shoddy yarn for export obligations, affirming the decision based on factual and legal interpretations presented. The company&#039;s failure to meet export obligations led to the rejection of the Revenue&#039;s appeal.</description>
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