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    <title>2018 (1) TMI 174 - CESTAT HYDERABAD</title>
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    <description>Imported coal was found eligible for exemption under Notification No. 21/2002-Cus. The dispute concerned imports of various types of coal during May 2010 to December 2010, and the Tribunal applied its earlier final order on the same issue involving the same respondent, where identical imports had already been held entitled to the notification benefit. As no reason was found to depart from that view, the earlier ruling was treated as governing the present matter, and the assessee&#039;s entitlement to the exemption was affirmed.</description>
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      <description>Imported coal was found eligible for exemption under Notification No. 21/2002-Cus. The dispute concerned imports of various types of coal during May 2010 to December 2010, and the Tribunal applied its earlier final order on the same issue involving the same respondent, where identical imports had already been held entitled to the notification benefit. As no reason was found to depart from that view, the earlier ruling was treated as governing the present matter, and the assessee&#039;s entitlement to the exemption was affirmed.</description>
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