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    <title>2017 (10) TMI 70 - CESTAT KOLKATA</title>
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    <description>The Tribunal held that the appellant-assessee, a 100% EOU unit, was eligible to avail exemption under Notification No.6/2006-CE when clearing goods to the domestic tariff area. The duty calculation under the proviso to Section 3 of the Central Excise Act, 1944, was deemed to warrant the application of the Notification, as it exempted goods manufactured in India. The Tribunal dismissed the Revenue&#039;s appeal and allowed the appellant-assessee&#039;s appeal, granting the benefit of the exemption and disposing of the stay application.</description>
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    <pubDate>Fri, 14 Jul 2017 00:00:00 +0530</pubDate>
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      <title>2017 (10) TMI 70 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=348915</link>
      <description>The Tribunal held that the appellant-assessee, a 100% EOU unit, was eligible to avail exemption under Notification No.6/2006-CE when clearing goods to the domestic tariff area. The duty calculation under the proviso to Section 3 of the Central Excise Act, 1944, was deemed to warrant the application of the Notification, as it exempted goods manufactured in India. The Tribunal dismissed the Revenue&#039;s appeal and allowed the appellant-assessee&#039;s appeal, granting the benefit of the exemption and disposing of the stay application.</description>
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