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    <title>2023 (6) TMI 154 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, granting the benefit of exemption/concessional tariff under Notification No. 96/2008. The rejection of the COO certificate by the Adjudicating Authority was deemed unwarranted due to minor discrepancies, and the rectified certificate was considered valid. Consequently, the appellant was entitled to the duty-free tariff benefit, and the appeal was allowed with consequential benefits.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal, granting the benefit of exemption/concessional tariff under Notification No. 96/2008. The rejection of the COO certificate by the Adjudicating Authority was deemed unwarranted due to minor discrepancies, and the rectified certificate was considered valid. Consequently, the appellant was entitled to the duty-free tariff benefit, and the appeal was allowed with consequential benefits.</description>
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