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    <title>2013 (12) TMI 939 - CESTAT MUMBAI</title>
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    <description>Imported processed natural limestone was treated as classifiable under Customs Tariff Heading 6802 29 00, and that classification was not in dispute before the Tribunal. On that accepted classification, the denial of EPCG exemption under Notification No. 103/2009 could not be sustained because the goods also fell within the relevant ITC (HS) Policy entry. The Tribunal further found that reliance on a withdrawn entry was untenable for the import in question. The impugned order was set aside, and the appellant was held entitled to the notification benefit with consequential relief.</description>
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      <description>Imported processed natural limestone was treated as classifiable under Customs Tariff Heading 6802 29 00, and that classification was not in dispute before the Tribunal. On that accepted classification, the denial of EPCG exemption under Notification No. 103/2009 could not be sustained because the goods also fell within the relevant ITC (HS) Policy entry. The Tribunal further found that reliance on a withdrawn entry was untenable for the import in question. The impugned order was set aside, and the appellant was held entitled to the notification benefit with consequential relief.</description>
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