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    <title>2021 (9) TMI 687 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, finding that the demand for central excise duty on Di-calcium phosphate (animal feed grade) was not valid for the disputed period. The product was classified under Heading 2835 and was exempt from duty under Notification 4/2016-CE(NT) dated 12.2.2016. The Tribunal emphasized the correct interpretation and application of exemption notifications in determining the liability for central excise duty. The appeal was allowed, and the impugned order was set aside, with any necessary consequential reliefs granted.</description>
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      <description>The Tribunal ruled in favor of the appellant, finding that the demand for central excise duty on Di-calcium phosphate (animal feed grade) was not valid for the disputed period. The product was classified under Heading 2835 and was exempt from duty under Notification 4/2016-CE(NT) dated 12.2.2016. The Tribunal emphasized the correct interpretation and application of exemption notifications in determining the liability for central excise duty. The appeal was allowed, and the impugned order was set aside, with any necessary consequential reliefs granted.</description>
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