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    <title>2019 (5) TMI 869 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal held that the appellant met the requirements of Notification No. 06/2006-C.E, emphasizing that the exemption condition was related to customs duty exemption upon import into India. It was determined that conditions for customs duty exemption should not be imposed on domestically manufactured goods, aligning with legal precedents. Consequently, the appellant was deemed entitled to the exemption under the notification, and the appeal was allowed in their favor, overturning the previous denial of exemption by the Revenue.</description>
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      <description>The Tribunal held that the appellant met the requirements of Notification No. 06/2006-C.E, emphasizing that the exemption condition was related to customs duty exemption upon import into India. It was determined that conditions for customs duty exemption should not be imposed on domestically manufactured goods, aligning with legal precedents. Consequently, the appellant was deemed entitled to the exemption under the notification, and the appeal was allowed in their favor, overturning the previous denial of exemption by the Revenue.</description>
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