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    <title>2016 (6) TMI 1016 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled that the appellant, a manufacturer of industrial valves, did not qualify for duty exemption under Notification No.6/2002-CE as non-conventional energy devices. The appellant&#039;s claim was rejected as they were not primarily manufacturing non-conventional energy devices/systems specified in List No.9. The Tribunal emphasized that the fiscal benefit for non-conventional energy devices did not extend to the appellant&#039;s products. The appeal was dismissed based on the lack of evidence of manufacturing non-conventional energy devices, with the appellant directed to settle duty liability and any deficiencies, despite penalty immunity granted by the Commissioner (Appeals).</description>
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      <title>2016 (6) TMI 1016 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=329307</link>
      <description>The Tribunal ruled that the appellant, a manufacturer of industrial valves, did not qualify for duty exemption under Notification No.6/2002-CE as non-conventional energy devices. The appellant&#039;s claim was rejected as they were not primarily manufacturing non-conventional energy devices/systems specified in List No.9. The Tribunal emphasized that the fiscal benefit for non-conventional energy devices did not extend to the appellant&#039;s products. The appeal was dismissed based on the lack of evidence of manufacturing non-conventional energy devices, with the appellant directed to settle duty liability and any deficiencies, despite penalty immunity granted by the Commissioner (Appeals).</description>
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