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    <title>2017 (8) TMI 546 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellants, holding that they were eligible for exemption on plastic sheets under Notification No. 16/97-CE despite availing value-based exemption for finished products. The judgment emphasized the correct interpretation of relevant notifications to determine duty liability on intermediate goods, setting aside the demand for duty on plastic sheets and allowing the appeal with consequential relief.</description>
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      <description>The Tribunal ruled in favor of the appellants, holding that they were eligible for exemption on plastic sheets under Notification No. 16/97-CE despite availing value-based exemption for finished products. The judgment emphasized the correct interpretation of relevant notifications to determine duty liability on intermediate goods, setting aside the demand for duty on plastic sheets and allowing the appeal with consequential relief.</description>
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