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    <title>2018 (10) TMI 1735 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT Mumbai dismissed the appeals filed by M/s Mahindra &amp;amp; Mahindra Limited and Revenue regarding the categorization of goods exported under bond as fully exempt. The Tribunal held that the assessee had the right to avail the beneficial notification, emphasizing the importance of considering multiple notifications for claiming benefits as long as the conditions of each notification are met. The decision underscored that an applicant can claim benefits under different categories if eligible, and authorities must grant such benefits accordingly.</description>
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      <description>The Appellate Tribunal CESTAT Mumbai dismissed the appeals filed by M/s Mahindra &amp;amp; Mahindra Limited and Revenue regarding the categorization of goods exported under bond as fully exempt. The Tribunal held that the assessee had the right to avail the beneficial notification, emphasizing the importance of considering multiple notifications for claiming benefits as long as the conditions of each notification are met. The decision underscored that an applicant can claim benefits under different categories if eligible, and authorities must grant such benefits accordingly.</description>
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