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    <title>2023 (12) TMI 1079 - CESTAT CHENNAI</title>
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    <description>The Tribunal dismissed the Department&#039;s appeal against the Commissioner (Appeals) order that set aside the demand for Anti-Dumping Duty (ADD) on imported old and used tyre making machines, including Chinese origin tyre curing presses under the EPCG scheme. The Tribunal ruled in favor of the importer, determining that ADD is not applicable to used and second-hand machines, citing a similar precedent and considering the liquidation of the respondent-company. The cross objection by the respondent was disposed of accordingly.</description>
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    <pubDate>Mon, 18 Dec 2023 00:00:00 +0530</pubDate>
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      <title>2023 (12) TMI 1079 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=447395</link>
      <description>The Tribunal dismissed the Department&#039;s appeal against the Commissioner (Appeals) order that set aside the demand for Anti-Dumping Duty (ADD) on imported old and used tyre making machines, including Chinese origin tyre curing presses under the EPCG scheme. The Tribunal ruled in favor of the importer, determining that ADD is not applicable to used and second-hand machines, citing a similar precedent and considering the liquidation of the respondent-company. The cross objection by the respondent was disposed of accordingly.</description>
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      <pubDate>Mon, 18 Dec 2023 00:00:00 +0530</pubDate>
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