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    <title>2016 (6) TMI 1232 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal in favor of the appellant, a 100% EOU accused of clearing fresh goods as rejects to benefit from concessional duty rates. The Tribunal found that the appellant had adequately demonstrated the defective nature of the goods sold in the Domestic Tariff Area through submitted documents and established the correlation between goods and quality control certificates. Consequently, the denial of duty concession was deemed unjustified, leading to a favorable outcome for the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=193913</link>
      <description>The Tribunal allowed the appeal in favor of the appellant, a 100% EOU accused of clearing fresh goods as rejects to benefit from concessional duty rates. The Tribunal found that the appellant had adequately demonstrated the defective nature of the goods sold in the Domestic Tariff Area through submitted documents and established the correlation between goods and quality control certificates. Consequently, the denial of duty concession was deemed unjustified, leading to a favorable outcome for the appellant.</description>
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