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    <title>2008 (3) TMI 717 - CESTAT AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT AHMEDABAD upheld the Commissioner&#039;s decision to drop duty demand on imported raw materials used in manufacturing goods/wastes/rejects. The Tribunal found that the raw materials were not cleared in contravention of the Customs Act and therefore no duty could be sustained on them. Consequently, the Tribunal rejected the Revenue&#039;s appeals, affirming the Commissioner&#039;s ruling of non-demand of duty on the raw materials.</description>
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      <title>2008 (3) TMI 717 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=187375</link>
      <description>The Appellate Tribunal CESTAT AHMEDABAD upheld the Commissioner&#039;s decision to drop duty demand on imported raw materials used in manufacturing goods/wastes/rejects. The Tribunal found that the raw materials were not cleared in contravention of the Customs Act and therefore no duty could be sustained on them. Consequently, the Tribunal rejected the Revenue&#039;s appeals, affirming the Commissioner&#039;s ruling of non-demand of duty on the raw materials.</description>
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