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    <title>2018 (8) TMI 1166 - CESTAT CHENNAI</title>
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    <description>The Tribunal dismissed the departmental appeal in a case involving disputes over excise duty valuation, duty exemptions for Export Oriented Units (EOUs), interpretation of Notification No.30/2004-CE, and the invocation of Rule 7 of Customs Valuation Rules in the Show Cause Notice. The decision emphasized correct valuation methods, proper application of duty exemptions, and adherence to procedural rules. The Tribunal upheld lower authorities&#039; rulings, highlighting the importance of consistent interpretation of statutory notifications and procedural compliance in tax assessments.</description>
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