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    <title>2015 (10) TMI 2340 - CESTAT AHMEDABAD</title>
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    <description>Processed knitted/crocheted cotton fabrics falling under Chapter 60 were found entitled to exemption under the relevant notification, because the exemption conditions were treated as satisfied on the facts and the issue was already covered by binding Tribunal precedent, including a Larger Bench view. The Tribunal followed that identical precedent and upheld the Commissioner (Appeals) order granting the benefit. The Revenue&#039;s challenge failed because no contrary basis was shown to depart from the settled position on classification and exemption.</description>
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      <description>Processed knitted/crocheted cotton fabrics falling under Chapter 60 were found entitled to exemption under the relevant notification, because the exemption conditions were treated as satisfied on the facts and the issue was already covered by binding Tribunal precedent, including a Larger Bench view. The Tribunal followed that identical precedent and upheld the Commissioner (Appeals) order granting the benefit. The Revenue&#039;s challenge failed because no contrary basis was shown to depart from the settled position on classification and exemption.</description>
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