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    <title>2017 (2) TMI 1039 - CESTAT CHANDIGARH</title>
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    <description>The appeal by the Revenue against an order denying the benefit of Notification no. 67/95-CE was dismissed. The case involved duty demand on seats manufactured and consumed captively, with the appellant found eligible for exemption under the notification due to duty payment on the motor vehicles. The Tribunal upheld the decision in favor of the respondent, citing a previous Tribunal decision and no revenue loss from the duty payment on the motor vehicles.</description>
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      <description>The appeal by the Revenue against an order denying the benefit of Notification no. 67/95-CE was dismissed. The case involved duty demand on seats manufactured and consumed captively, with the appellant found eligible for exemption under the notification due to duty payment on the motor vehicles. The Tribunal upheld the decision in favor of the respondent, citing a previous Tribunal decision and no revenue loss from the duty payment on the motor vehicles.</description>
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