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    <title>2013 (12) TMI 83 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal held that the appellants were not entitled to the benefit of Notification No. 202/88-C.E. The goods were not eligible for exemption under this notification post the issuance of Notification No. 44/93-C.E., which fully exempted ship breaking materials. The Tribunal rejected the appellant&#039;s argument and upheld the duty confirmation for clearances made from April 1993 to February 1994 under Notification No. 1/93-C.E. The Tribunal dismissed the applications, finding no apparent mistake in the records.</description>
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      <title>2013 (12) TMI 83 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=240418</link>
      <description>The Tribunal held that the appellants were not entitled to the benefit of Notification No. 202/88-C.E. The goods were not eligible for exemption under this notification post the issuance of Notification No. 44/93-C.E., which fully exempted ship breaking materials. The Tribunal rejected the appellant&#039;s argument and upheld the duty confirmation for clearances made from April 1993 to February 1994 under Notification No. 1/93-C.E. The Tribunal dismissed the applications, finding no apparent mistake in the records.</description>
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