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    <description>The Appellate Tribunal upheld the Commissioner (Appeals)&#039; decision in a case where a company faced duty payment shortfall on inputs cleared as damaged/rejected goods. The Tribunal found the Commissioner&#039;s analysis of the rejection process legally correct, leading to the dismissal of Revenue&#039;s appeal. The judgment emphasizes the significance of following standard procedures and quality standards in manufacturing to ascertain duty liability on cleared goods.</description>
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