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    <title>2016 (5) TMI 605 - CESTAT MUMBAI</title>
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    <description>The Tribunal held that the product &quot;pontoon with spuds&quot; is correctly classified under Chapter Heading No. 89.05.90 as a self-elevating platform eligible for exemption from Central Excise duty. The Tribunal overturned the lower authorities&#039; decision and allowed the appeals, determining that the product meets the criteria for classification under Chapter Heading No. 89.05.90 and is entitled to the exemption from payment of Central Excise duty.</description>
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      <description>The Tribunal held that the product &quot;pontoon with spuds&quot; is correctly classified under Chapter Heading No. 89.05.90 as a self-elevating platform eligible for exemption from Central Excise duty. The Tribunal overturned the lower authorities&#039; decision and allowed the appeals, determining that the product meets the criteria for classification under Chapter Heading No. 89.05.90 and is entitled to the exemption from payment of Central Excise duty.</description>
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