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    <title>2015 (1) TMI 1316 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the denial of duty benefits to the appellants as the imported goods were classified as CD receivers with MP-3 playing capabilities, not meeting the criteria for concessional duty rates under Notification No. 21/2002-Cus and Notification No. 6/2006-CEX. The Tribunal found no error in the decision of the lower authorities and dismissed the appeal.</description>
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      <description>The Tribunal upheld the denial of duty benefits to the appellants as the imported goods were classified as CD receivers with MP-3 playing capabilities, not meeting the criteria for concessional duty rates under Notification No. 21/2002-Cus and Notification No. 6/2006-CEX. The Tribunal found no error in the decision of the lower authorities and dismissed the appeal.</description>
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