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    <title>2021 (8) TMI 391 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the previous order and remanded the matter to the Adjudicating Authority to determine the fulfillment of conditions in the exemption notification regarding benefits and depreciation. The Authority was directed to specify if non-compliance is sanctioned under section 111(o) of the Customs Act, 1962. Confiscation or penalties must align with relevant provisions.</description>
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