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    <title>2013 (11) TMI 1417 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the respondent, holding that iron ore fines and coal fines are exempted goods fully exempted from duty. The Tribunal found that the provisions of Rule 6(3) were not applicable due to the impossibility of maintaining separate accounts for dutiable and exempted final products in the manufacturing process. The Tribunal dismissed the Revenue&#039;s appeals and disposed of the cross objections, affirming the decision of the Commissioner (Appeals).</description>
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      <description>The Tribunal ruled in favor of the respondent, holding that iron ore fines and coal fines are exempted goods fully exempted from duty. The Tribunal found that the provisions of Rule 6(3) were not applicable due to the impossibility of maintaining separate accounts for dutiable and exempted final products in the manufacturing process. The Tribunal dismissed the Revenue&#039;s appeals and disposed of the cross objections, affirming the decision of the Commissioner (Appeals).</description>
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