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    <title>2018 (4) TMI 488 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal in favor of the appellant, who was engaged in manufacturing under the EOU scheme and imported items transferred to the DTA unit. The appellant was granted exemption from the levy of SAD under Notification No. 23/2003, as the goods in question were not exempt from Sales Tax in the DTA. The impugned order was set aside, and the appellant was deemed entitled to the exemption, with the decision rendered on 08/02/2018.</description>
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      <description>The Tribunal allowed the appeal in favor of the appellant, who was engaged in manufacturing under the EOU scheme and imported items transferred to the DTA unit. The appellant was granted exemption from the levy of SAD under Notification No. 23/2003, as the goods in question were not exempt from Sales Tax in the DTA. The impugned order was set aside, and the appellant was deemed entitled to the exemption, with the decision rendered on 08/02/2018.</description>
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