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    <title>2023 (7) TMI 1110 - CESTAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the denial of concessional duty rates to certain buyers was not justified. The buyers in question, who used the cement for construction purposes, qualified as industrial or institutional customers. The Tribunal found that the demand of duty was unsustainable, setting aside the impugned orders and allowing the appeals with consequential relief.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that the denial of concessional duty rates to certain buyers was not justified. The buyers in question, who used the cement for construction purposes, qualified as industrial or institutional customers. The Tribunal found that the demand of duty was unsustainable, setting aside the impugned orders and allowing the appeals with consequential relief.</description>
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