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    <title>2023 (4) TMI 654 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the order that imposed Central Excise duty, interest, and penalty. The products were classified as polyester chips and nylon chips under the exemption notification, despite not being in pure form. The demand for duty was deemed unsustainable due to timely declaration and communication with the revenue department, resulting in the appeal being allowed with consequential relief as per the law.</description>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the order that imposed Central Excise duty, interest, and penalty. The products were classified as polyester chips and nylon chips under the exemption notification, despite not being in pure form. The demand for duty was deemed unsustainable due to timely declaration and communication with the revenue department, resulting in the appeal being allowed with consequential relief as per the law.</description>
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