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    <title>2017 (12) TMI 1075 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal ruled in favor of the appellants, holding that the subject goods, I.V. Cannulas, qualified for exemption under the specified description. The denial of exemption based on Circular No.847/05/2007-CX was deemed invalid, and the appellants were found eligible for exemption under Notification No.6/2002 and subsequent notifications. The Tribunal also rejected the demand for duty on goods cleared during a specific period, citing previous decisions in support of the appellants&#039; position. As a result, the impugned order was set aside, and the appellants were granted relief.</description>
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      <title>2017 (12) TMI 1075 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=352806</link>
      <description>The Tribunal ruled in favor of the appellants, holding that the subject goods, I.V. Cannulas, qualified for exemption under the specified description. The denial of exemption based on Circular No.847/05/2007-CX was deemed invalid, and the appellants were found eligible for exemption under Notification No.6/2002 and subsequent notifications. The Tribunal also rejected the demand for duty on goods cleared during a specific period, citing previous decisions in support of the appellants&#039; position. As a result, the impugned order was set aside, and the appellants were granted relief.</description>
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