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    <title>2023 (6) TMI 366 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, setting aside the impugned order that denied the appellant benefit under Notification No.21/2002-Cus. The appellant, a manufacturer of shaft couplings, supplied goods for a Mega Power Project, meeting certification requirements. The Tribunal compared relevant conditions from different notifications and emphasized the essential nature of the supplied goods for the project execution. It concluded that the denial of benefit was not in line with the law, granting the appellant exemption and consequential relief.</description>
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      <description>The Tribunal allowed the appeal, setting aside the impugned order that denied the appellant benefit under Notification No.21/2002-Cus. The appellant, a manufacturer of shaft couplings, supplied goods for a Mega Power Project, meeting certification requirements. The Tribunal compared relevant conditions from different notifications and emphasized the essential nature of the supplied goods for the project execution. It concluded that the denial of benefit was not in line with the law, granting the appellant exemption and consequential relief.</description>
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