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    <title>2014 (7) TMI 357 - CESTAT NEW DELHI</title>
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    <description>The appellate tribunal clarified the classification of goods under the Central Excise Act, affirmed eligibility for duty exemption under Notification No. 30/2004-CE, and overturned penalties and confiscation of goods. The tribunal determined that the items were correctly classified under Chapter 63, entitling the appellant to duty exemption. Consequently, the penalties and confiscation imposed were set aside, and the appeals were allowed, ensuring a fair outcome for the appellant.</description>
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      <description>The appellate tribunal clarified the classification of goods under the Central Excise Act, affirmed eligibility for duty exemption under Notification No. 30/2004-CE, and overturned penalties and confiscation of goods. The tribunal determined that the items were correctly classified under Chapter 63, entitling the appellant to duty exemption. Consequently, the penalties and confiscation imposed were set aside, and the appeals were allowed, ensuring a fair outcome for the appellant.</description>
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