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    <title>2013 (6) TMI 683 - GOVERNMENT OF INDIA</title>
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    <description>The government upheld the duty demand on the short-received Naphtha quantity at the export warehouse, citing the absence of provisions for transit or storage losses in Circular No. 804/1/2005-CX. The decision reinforced that no abatement for such losses is permitted unless explicitly stated by law. The revision application succeeded, overturning the order-in-appeal and confirming the duty liability on the Naphtha.</description>
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      <link>https://www.taxtmi.com/caselaws?id=170352</link>
      <description>The government upheld the duty demand on the short-received Naphtha quantity at the export warehouse, citing the absence of provisions for transit or storage losses in Circular No. 804/1/2005-CX. The decision reinforced that no abatement for such losses is permitted unless explicitly stated by law. The revision application succeeded, overturning the order-in-appeal and confirming the duty liability on the Naphtha.</description>
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