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    <title>2025 (3) TMI 1449 - CESTAT AHMEDABAD</title>
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    <description>CESTAT Ahmedabad allowed appeals by remand in a case involving exemption under N/N. 12/2012-CE for electrical power cables supplied to Mega Power Projects against International Competitive Bidding. The Tribunal found that electrical cables supplied to Mega Power Projects are fully exempt under Central Excise Notification, rejecting the lower authority&#039;s reasoning that cables don&#039;t fall under Chapter 98.01 of Customs Tariff Act. However, the matter was remanded to verify compliance with Condition No. 93 of Notification 12/2012-CUS regarding regulatory commission constitution and distribution reforms. The adjudicating authority was directed to decide within three months after document production.</description>
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