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    <title>2020 (5) TMI 448 - CESTAT NEW DELHI</title>
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    <description>Exemption under Notification No. 6/2006-CE was treated as applicable to fabrication of bus bodies on chassis supplied for clearance to DMRC, so the existing duty determination could not stand. The duty liability was therefore required to be re-quantified after giving effect to the exemption, and the matter was remanded to the original adjudicating authority for fresh computation. The operative principle stated is that once an exemption notification applies to the disputed transaction, the duty demand must be reworked in accordance with that exemption.</description>
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      <title>2020 (5) TMI 448 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=395415</link>
      <description>Exemption under Notification No. 6/2006-CE was treated as applicable to fabrication of bus bodies on chassis supplied for clearance to DMRC, so the existing duty determination could not stand. The duty liability was therefore required to be re-quantified after giving effect to the exemption, and the matter was remanded to the original adjudicating authority for fresh computation. The operative principle stated is that once an exemption notification applies to the disputed transaction, the duty demand must be reworked in accordance with that exemption.</description>
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      <pubDate>Fri, 28 Feb 2020 00:00:00 +0530</pubDate>
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