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    <title>2017 (3) TMI 1492 - KERALA HIGH COURT</title>
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    <description>The Court allowed the petitioners to appeal against the Department&#039;s orders regarding duty exemption for imported commodities classified as buttons or snap fasteners. The Court emphasized the need for clarity in distinguishing between the two categories and granted an extension for invoking the Bank Guarantee. It also excluded the writ petition period from the limitation for filing an appeal, stressing the significance of accurately classifying imported goods for duty exemption under specific notification entries.</description>
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      <description>The Court allowed the petitioners to appeal against the Department&#039;s orders regarding duty exemption for imported commodities classified as buttons or snap fasteners. The Court emphasized the need for clarity in distinguishing between the two categories and granted an extension for invoking the Bank Guarantee. It also excluded the writ petition period from the limitation for filing an appeal, stressing the significance of accurately classifying imported goods for duty exemption under specific notification entries.</description>
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