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    <title>2017 (8) TMI 1275 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the expansion claim of the assessee-Appellants, who were engaged in plywood manufacturing in Nagaland and enjoying area-based exemption. The Department&#039;s appeal was dismissed, while the assessee-Appellants&#039; appeals were allowed. The decision emphasized the importance of expert opinions supporting the expansion claim and the application of relevant legal provisions uniformly. The judgment highlighted the significance of following established legal principles and previous decisions.</description>
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      <description>The Tribunal allowed the expansion claim of the assessee-Appellants, who were engaged in plywood manufacturing in Nagaland and enjoying area-based exemption. The Department&#039;s appeal was dismissed, while the assessee-Appellants&#039; appeals were allowed. The decision emphasized the importance of expert opinions supporting the expansion claim and the application of relevant legal provisions uniformly. The judgment highlighted the significance of following established legal principles and previous decisions.</description>
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