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    <description>The appeal was dismissed as the appellant failed to comply with Notification No. 214/86 requirements, attempting to claim double exemption benefits on raw materials. The Tribunal upheld the duty liability for goods cleared without payment, emphasizing adherence to statutory conditions and preventing unjust enrichment through multiple exemptions.</description>
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      <description>The appeal was dismissed as the appellant failed to comply with Notification No. 214/86 requirements, attempting to claim double exemption benefits on raw materials. The Tribunal upheld the duty liability for goods cleared without payment, emphasizing adherence to statutory conditions and preventing unjust enrichment through multiple exemptions.</description>
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