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    <title>2017 (7) TMI 757 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, finding the appellant eligible for exemption under Notification 88/1988-CE despite objections from the Revenue regarding geographical limitations on the registration of the co-operative society. The Tribunal held that the appellant met the criteria for exemption as a registered co-operative society operating in a rural area and manufacturing specified goods, ultimately setting aside the duty demand and penalty imposed by the Revenue.</description>
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      <description>The Tribunal allowed the appeal, finding the appellant eligible for exemption under Notification 88/1988-CE despite objections from the Revenue regarding geographical limitations on the registration of the co-operative society. The Tribunal held that the appellant met the criteria for exemption as a registered co-operative society operating in a rural area and manufacturing specified goods, ultimately setting aside the duty demand and penalty imposed by the Revenue.</description>
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