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    <title>2002 (7) TMI 176 - CEGAT, COURT NO. IV, NEW DELHI</title>
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    <description>Exemption under Notification No. 5/98 and Notification No. 5/99 was available only where the yarn used for cabled yarn was duty paid. The Tribunal held that the assessee satisfied that condition, and the impugned order was consistent with its earlier final order in the assessee&#039;s own case. A Revenue precedent was found inapplicable because it concerned a different exemption notification and a different qualifying criterion. The assessee was therefore entitled to the exemption benefit, and the Revenue&#039;s challenge failed.</description>
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    <pubDate>Wed, 24 Jul 2002 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=51547</link>
      <description>Exemption under Notification No. 5/98 and Notification No. 5/99 was available only where the yarn used for cabled yarn was duty paid. The Tribunal held that the assessee satisfied that condition, and the impugned order was consistent with its earlier final order in the assessee&#039;s own case. A Revenue precedent was found inapplicable because it concerned a different exemption notification and a different qualifying criterion. The assessee was therefore entitled to the exemption benefit, and the Revenue&#039;s challenge failed.</description>
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      <pubDate>Wed, 24 Jul 2002 00:00:00 +0530</pubDate>
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