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    <title>2015 (2) TMI 224 - CESTAT NEW DELHI</title>
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    <description>The Tribunal directed the appellant to deposit &amp;amp;8377; 3,00,000/- within eight weeks for compliance, with the requirement of pre-deposit of the balance amount waived upon compliance. The judgment emphasized the necessity of specific mention of the supplied goods in District Collectors Certificates to avail duty exemptions under relevant notifications. The differentiation between different types of pipes based on their classification under the Central Excise Tariff was crucial in determining exemption applicability. The decision focused on legal requirements and technical classifications for ensuring compliance with the law and maintaining the integrity of the excise duty system.</description>
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      <link>https://www.taxtmi.com/caselaws?id=256224</link>
      <description>The Tribunal directed the appellant to deposit &amp;amp;8377; 3,00,000/- within eight weeks for compliance, with the requirement of pre-deposit of the balance amount waived upon compliance. The judgment emphasized the necessity of specific mention of the supplied goods in District Collectors Certificates to avail duty exemptions under relevant notifications. The differentiation between different types of pipes based on their classification under the Central Excise Tariff was crucial in determining exemption applicability. The decision focused on legal requirements and technical classifications for ensuring compliance with the law and maintaining the integrity of the excise duty system.</description>
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