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    <title>2014 (11) TMI 72 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the appellant on both issues. It held that NCCD is not leviable on clearances to 100% EOU under Notification No. 22/2003-C.E. The Tribunal also found that no duty is payable on clearances of POY to job workers for manufacturing grey fabrics, based on the relevant legal provisions and precedents. The appellant&#039;s appeals were allowed, emphasizing the binding nature of circulars on departmental officers and the Tribunal&#039;s interpretations.</description>
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      <link>https://www.taxtmi.com/caselaws?id=252755</link>
      <description>The Tribunal ruled in favor of the appellant on both issues. It held that NCCD is not leviable on clearances to 100% EOU under Notification No. 22/2003-C.E. The Tribunal also found that no duty is payable on clearances of POY to job workers for manufacturing grey fabrics, based on the relevant legal provisions and precedents. The appellant&#039;s appeals were allowed, emphasizing the binding nature of circulars on departmental officers and the Tribunal&#039;s interpretations.</description>
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