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    <title>2020 (2) TMI 1086 - CESTAT AHMEDABAD</title>
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    <description>The appeal filed by M/s. Flexi Tuff International Ltd. regarding the demand of Additional duty of Customs (High Speed Diesel Oil) under section 116 of the Finance Act, 1999 was dismissed. The tribunal upheld that Notification 43/2002-Cus dated 19.04.02 did not grant exemption from the payment of additional duty of Customs as per the strict construction of exemption notifications. The decision was based on the precedent set by an earlier tribunal ruling in a similar case. The appeal was dismissed on 24.01.2020.</description>
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      <description>The appeal filed by M/s. Flexi Tuff International Ltd. regarding the demand of Additional duty of Customs (High Speed Diesel Oil) under section 116 of the Finance Act, 1999 was dismissed. The tribunal upheld that Notification 43/2002-Cus dated 19.04.02 did not grant exemption from the payment of additional duty of Customs as per the strict construction of exemption notifications. The decision was based on the precedent set by an earlier tribunal ruling in a similar case. The appeal was dismissed on 24.01.2020.</description>
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