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    <title>2018 (5) TMI 474 - CESTAT CHENNAI</title>
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    <description>The Appellate Tribunal CESTAT Chennai ruled in favor of the assessees, holding that they had the option to avail the concessional duty rate under a specific clause rather than being mandated to avail the nil rate of duty as argued by the department. The Tribunal set aside the demands made against the assessees, dismissed the department&#039;s appeals, and granted consequential relief to the assessees. The assessees&#039; appeals seeking permission to withdraw were granted, and the orders related to the appeals were also set aside.</description>
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    <pubDate>Wed, 11 Apr 2018 00:00:00 +0530</pubDate>
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      <title>2018 (5) TMI 474 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=359910</link>
      <description>The Appellate Tribunal CESTAT Chennai ruled in favor of the assessees, holding that they had the option to avail the concessional duty rate under a specific clause rather than being mandated to avail the nil rate of duty as argued by the department. The Tribunal set aside the demands made against the assessees, dismissed the department&#039;s appeals, and granted consequential relief to the assessees. The assessees&#039; appeals seeking permission to withdraw were granted, and the orders related to the appeals were also set aside.</description>
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      <pubDate>Wed, 11 Apr 2018 00:00:00 +0530</pubDate>
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