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    <title>2001 (1) TMI 109 - CEGAT, COURT NO. II, NEW DELHI</title>
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    <description>The Appellate Tribunal CEGAT ruled in favor of the manufacturer, holding that payment of full excise duty on branded goods did not disentitle other goods from concessional duty under Notification No. 1/93-C.E. The Tribunal confirmed that goods entitled to exemption must fall within specified categories and that the manufacturer was entitled to concessional duty on goods other than the branded vertical blinds. The Tribunal criticized the Department for inconsistent show cause notices and upheld the manufacturer&#039;s entitlement to exemption benefits, setting aside orders demanding full excise duty.</description>
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    <pubDate>Mon, 01 Jan 2001 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=48865</link>
      <description>The Appellate Tribunal CEGAT ruled in favor of the manufacturer, holding that payment of full excise duty on branded goods did not disentitle other goods from concessional duty under Notification No. 1/93-C.E. The Tribunal confirmed that goods entitled to exemption must fall within specified categories and that the manufacturer was entitled to concessional duty on goods other than the branded vertical blinds. The Tribunal criticized the Department for inconsistent show cause notices and upheld the manufacturer&#039;s entitlement to exemption benefits, setting aside orders demanding full excise duty.</description>
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      <pubDate>Mon, 01 Jan 2001 00:00:00 +0530</pubDate>
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