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    <title>2017 (8) TMI 266 - CESTAT CHANDIGARH</title>
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    <description>The Apex Court upheld the Tribunal&#039;s decision in a case concerning the classification of parts of Railway Engines under chapter heading 86 for exemption under Notification No.62/95. The Tribunal&#039;s ruling was supported, leading to the dismissal of the Revenue&#039;s appeal. The Tribunal affirmed the Ld. Commissioner&#039;s decision to drop the demand against the respondent, citing the settlement by the Apex Court and the application of relevant notifications. Despite the respondent&#039;s absence, the Tribunal found in favor of the respondent, emphasizing the finality of previous court decisions and dismissing the Revenue&#039;s appeal.</description>
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    <pubDate>Thu, 08 Jun 2017 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=346208</link>
      <description>The Apex Court upheld the Tribunal&#039;s decision in a case concerning the classification of parts of Railway Engines under chapter heading 86 for exemption under Notification No.62/95. The Tribunal&#039;s ruling was supported, leading to the dismissal of the Revenue&#039;s appeal. The Tribunal affirmed the Ld. Commissioner&#039;s decision to drop the demand against the respondent, citing the settlement by the Apex Court and the application of relevant notifications. Despite the respondent&#039;s absence, the Tribunal found in favor of the respondent, emphasizing the finality of previous court decisions and dismissing the Revenue&#039;s appeal.</description>
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