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    <title>2018 (7) TMI 1362 - CESTAT HYDERABAD</title>
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    <description>Notification No. 3/2004-CE was applied to ACSR Zebra conductors supplied for a lift irrigation and related water supply project. The goods were cleared against District Collector certificates, and the Tribunal treated the case as falling within its earlier interpretation that the notification covers equipment and components used for setting up water supply plants. A contrary ruling was distinguished because it involved different goods and a different factual matrix. The exemption was therefore upheld and denial of the benefit was rejected.</description>
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      <description>Notification No. 3/2004-CE was applied to ACSR Zebra conductors supplied for a lift irrigation and related water supply project. The goods were cleared against District Collector certificates, and the Tribunal treated the case as falling within its earlier interpretation that the notification covers equipment and components used for setting up water supply plants. A contrary ruling was distinguished because it involved different goods and a different factual matrix. The exemption was therefore upheld and denial of the benefit was rejected.</description>
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