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    <title>2018 (12) TMI 1801 - CESTAT BANGALORE</title>
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    <description>Concessional duty under Notification No. 72/2005 was found available for imported goods of Heading 6907 under the Bangkok Agreement, because the exemption conditions were treated as satisfied. The Revenue&#039;s objection that the supplier used semi-finished tiles imported from China did not dislodge the prior remand finding that the notification continued to apply. The alleged anti-dumping aspect was not raised in the grounds of appeal and was therefore not examined. The order granting concessional relief was sustained and the Revenue&#039;s challenge failed.</description>
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      <description>Concessional duty under Notification No. 72/2005 was found available for imported goods of Heading 6907 under the Bangkok Agreement, because the exemption conditions were treated as satisfied. The Revenue&#039;s objection that the supplier used semi-finished tiles imported from China did not dislodge the prior remand finding that the notification continued to apply. The alleged anti-dumping aspect was not raised in the grounds of appeal and was therefore not examined. The order granting concessional relief was sustained and the Revenue&#039;s challenge failed.</description>
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