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    <title>2018 (10) TMI 331 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the imposition of redemption fine and penalty. The appellant, a charitable trust, imported used clinical equipment for the welfare of weaker sections, with an ad hoc exemption pending. The Tribunal found the goods qualified as capital goods and noted the subsequent exemption granted by the Government of India. Considering these factors, the Tribunal deemed the fine and penalty unjust and provided relief to the appellant, emphasizing the importance of the exemption granted by the Government of India in its decision on 28/09/2018.</description>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the imposition of redemption fine and penalty. The appellant, a charitable trust, imported used clinical equipment for the welfare of weaker sections, with an ad hoc exemption pending. The Tribunal found the goods qualified as capital goods and noted the subsequent exemption granted by the Government of India. Considering these factors, the Tribunal deemed the fine and penalty unjust and provided relief to the appellant, emphasizing the importance of the exemption granted by the Government of India in its decision on 28/09/2018.</description>
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