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    <title>2018 (7) TMI 1770 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal set aside the Order-in-Original, allowing the appeal and granting consequential relief to the appellant as goods made of cotton without any other textile materials were held to attract a 4% duty benefit under Notification No. 29/2004-CE. The Tribunal relied on a precedent decision confirming the eligibility of the goods for the benefit, overturning the demand for Central Excise Duty and penalty imposed based on the contention of materials like Aluminum not covered under the benefit.</description>
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