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    <title>2018 (8) TMI 1079 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the repairing of old and used engines did not attract duty as it did not constitute additional consideration towards the sale of new engines. The Tribunal found that the repairing activity was distinct from the manufacturing of new engines, limited to old and used engines supplied long back. Citing relevant legal precedents, the Tribunal set aside the order demanding duty, allowing the appeal.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that the repairing of old and used engines did not attract duty as it did not constitute additional consideration towards the sale of new engines. The Tribunal found that the repairing activity was distinct from the manufacturing of new engines, limited to old and used engines supplied long back. Citing relevant legal precedents, the Tribunal set aside the order demanding duty, allowing the appeal.</description>
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