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    <title>2012 (6) TMI 732 - CESTAT CHENNAI</title>
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    <description>Duty exemption under Notification No. 10/97-C.E. was considered for goods supplied for atomic research. Certificates from the relevant research authorities had been produced to support the claim, and earlier cases had taken a liberal view of exemption for such supplies. On that basis, the exemption could not be denied and was held allowable, with the department&#039;s appeal rejected.</description>
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      <description>Duty exemption under Notification No. 10/97-C.E. was considered for goods supplied for atomic research. Certificates from the relevant research authorities had been produced to support the claim, and earlier cases had taken a liberal view of exemption for such supplies. On that basis, the exemption could not be denied and was held allowable, with the department&#039;s appeal rejected.</description>
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