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    <title>2012 (10) TMI 456 - CESTAT, KOLKATA</title>
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    <description>An L-6 licence holder received benzene and toluene at a concessional duty rate under Notification No. 75/84-C.E. and used them to manufacture thinners cleared from the licensed premises. Once the thinners were removed from the premises, the appellate authority held that the notification conditions were satisfied and no further end-use verification was required. In the absence of any contrary material from the Revenue, the exemption was upheld and the demand was found unsustainable.</description>
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      <description>An L-6 licence holder received benzene and toluene at a concessional duty rate under Notification No. 75/84-C.E. and used them to manufacture thinners cleared from the licensed premises. Once the thinners were removed from the premises, the appellate authority held that the notification conditions were satisfied and no further end-use verification was required. In the absence of any contrary material from the Revenue, the exemption was upheld and the demand was found unsustainable.</description>
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      <pubDate>Thu, 22 Dec 2011 00:00:00 +0530</pubDate>
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