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    <title>2016 (11) TMI 52 - CESTAT MUMBAI</title>
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    <description>Classification of the product manufactured at site as ready mix concrete or cement concrete mix determined entitlement to duty exemption under the relevant notifications. The Tribunal noted that the same activity had already been covered in the assessee&#039;s earlier matter, where exemption had been recognised for the period from 01.03.1997 to 01.06.1998 under Notification No. 4/97 and Notification No. 5/98. As the present dispute concerned an earlier period and the same site-based activity, the impugned order was held unsustainable and set aside, with the appeal allowed in favour of the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=334034</link>
      <description>Classification of the product manufactured at site as ready mix concrete or cement concrete mix determined entitlement to duty exemption under the relevant notifications. The Tribunal noted that the same activity had already been covered in the assessee&#039;s earlier matter, where exemption had been recognised for the period from 01.03.1997 to 01.06.1998 under Notification No. 4/97 and Notification No. 5/98. As the present dispute concerned an earlier period and the same site-based activity, the impugned order was held unsustainable and set aside, with the appeal allowed in favour of the assessee.</description>
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