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    <title>2018 (12) TMI 1104 - CESTAT NEW DELHI</title>
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    <description>The tribunal ruled in favor of the appellant, determining that the iron ore fines cleared were not a separate excisable commodity and were not liable for duty payment. The tribunal found that the fines did not undergo a manufacturing process and were not classified as excisable goods. It concluded that the fines were not exempted goods, dismissing the proposed demand for duty recovery. The decision was supported by legal precedents and highlighted the absence of duty liability on the cleared iron ore fines, ultimately allowing both appeals in favor of the appellant.</description>
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    <pubDate>Wed, 19 Dec 2018 00:00:00 +0530</pubDate>
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      <title>2018 (12) TMI 1104 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=372335</link>
      <description>The tribunal ruled in favor of the appellant, determining that the iron ore fines cleared were not a separate excisable commodity and were not liable for duty payment. The tribunal found that the fines did not undergo a manufacturing process and were not classified as excisable goods. It concluded that the fines were not exempted goods, dismissing the proposed demand for duty recovery. The decision was supported by legal precedents and highlighted the absence of duty liability on the cleared iron ore fines, ultimately allowing both appeals in favor of the appellant.</description>
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      <pubDate>Wed, 19 Dec 2018 00:00:00 +0530</pubDate>
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