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    <title>2015 (5) TMI 966 - CESTAT BANGALORE</title>
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    <description>The judgment upheld the customs duty demand on the appellant for sharing capital goods with a related company, emphasizing the distinction between ownership and control in determining liability. The calculation of duty from the sharing commencement date was deemed appropriate, leading to the dismissal of the appeal for lacking merit.</description>
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      <description>The judgment upheld the customs duty demand on the appellant for sharing capital goods with a related company, emphasizing the distinction between ownership and control in determining liability. The calculation of duty from the sharing commencement date was deemed appropriate, leading to the dismissal of the appeal for lacking merit.</description>
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