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    <title>2023 (6) TMI 1106 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the duty demand on semi-finished goods, citing they are not marketable and not mentioned in the Foreign Trade Policy. For finished goods, duty was paid upon export, leading to the dismissal of the differential duty demand. The inclusion of freight charges, insurance, and landing charges was deemed irrelevant due to the earlier duty demand dismissal. The appellant was allowed to avail credit on duty paid for semi-finished and finished goods, as the differential duty demand was rejected. The final order allowed the appeals related to duty demands and credit availed on the goods.</description>
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    <pubDate>Mon, 26 Jun 2023 00:00:00 +0530</pubDate>
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      <title>2023 (6) TMI 1106 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=439532</link>
      <description>The Tribunal set aside the duty demand on semi-finished goods, citing they are not marketable and not mentioned in the Foreign Trade Policy. For finished goods, duty was paid upon export, leading to the dismissal of the differential duty demand. The inclusion of freight charges, insurance, and landing charges was deemed irrelevant due to the earlier duty demand dismissal. The appellant was allowed to avail credit on duty paid for semi-finished and finished goods, as the differential duty demand was rejected. The final order allowed the appeals related to duty demands and credit availed on the goods.</description>
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      <pubDate>Mon, 26 Jun 2023 00:00:00 +0530</pubDate>
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