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    <title>2017 (3) TMI 1002 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, holding that the appellant, as a sub-contractor supplying goods to the main contractor involved in International Competitive Bidding (ICB) for a power project, was eligible for exemption under Notification No.91/2004-Cus and No.6/2006-CE. The Tribunal emphasized that the appellant satisfied the conditions of the notification and should not be denied the benefit solely for not participating in the bidding process themselves. Previous cases and judicial pronouncements supported the appellant&#039;s eligibility for the exemption, leading to the setting aside of the lower authorities&#039; decision.</description>
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      <title>2017 (3) TMI 1002 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=340499</link>
      <description>The Tribunal allowed the appeal, holding that the appellant, as a sub-contractor supplying goods to the main contractor involved in International Competitive Bidding (ICB) for a power project, was eligible for exemption under Notification No.91/2004-Cus and No.6/2006-CE. The Tribunal emphasized that the appellant satisfied the conditions of the notification and should not be denied the benefit solely for not participating in the bidding process themselves. Previous cases and judicial pronouncements supported the appellant&#039;s eligibility for the exemption, leading to the setting aside of the lower authorities&#039; decision.</description>
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