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    <title>2015 (10) TMI 1807 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal and stay application, setting aside the duty demand, interest, and penalty imposed on the appellant for using Polyester Tow in manufacturing Polyester Fibre from waste PET bottles. The retrospective amendment to Notification No. 24/2012 exempted Polyester Tow used within the factory from plastic waste, covering the duty demand period. Consequently, the appellant received consequential relief, resolving the duty liability issue and achieving a favorable outcome.</description>
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      <link>https://www.taxtmi.com/caselaws?id=266532</link>
      <description>The Tribunal allowed the appeal and stay application, setting aside the duty demand, interest, and penalty imposed on the appellant for using Polyester Tow in manufacturing Polyester Fibre from waste PET bottles. The retrospective amendment to Notification No. 24/2012 exempted Polyester Tow used within the factory from plastic waste, covering the duty demand period. Consequently, the appellant received consequential relief, resolving the duty liability issue and achieving a favorable outcome.</description>
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