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    <title>2017 (11) TMI 223 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal held that the appellant qualified for the concessional rate of duty under Notification No.15/2002-CE for manufacturing Acrylic Mink Blankets. The Tribunal found that the blankets were made from yarn that had been used in producing fabrics, meeting the conditions of the amended notification. Denying the benefit would contradict legislative intent. Consequently, the Tribunal allowed the appeal with consequential relief, overturning the initial decision against the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=350344</link>
      <description>The Tribunal held that the appellant qualified for the concessional rate of duty under Notification No.15/2002-CE for manufacturing Acrylic Mink Blankets. The Tribunal found that the blankets were made from yarn that had been used in producing fabrics, meeting the conditions of the amended notification. Denying the benefit would contradict legislative intent. Consequently, the Tribunal allowed the appeal with consequential relief, overturning the initial decision against the appellant.</description>
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