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    <title>2015 (6) TMI 657 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, emphasizing that impossible conditions for customs duty exemption should not hinder central excise duty exemption, especially when such conditions are not applicable to the specific project in question. The judgment highlighted the importance of interpreting exemption conditions strictly and in line with the practicalities of each case.</description>
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