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    <title>2005 (4) TMI 239 - CESTAT, BANGALORE</title>
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    <description>The Tribunal held that the appellants were not entitled to exemption under Notification No. 108/95-C.E. due to the proviso to Section 5A of the Central Excise Act. However, the duty was calculated as per Notification No. 84/97-Cus., resulting in nil duty for goods supplied to projects financed by the World Bank or Asian Development Bank. The appeal was allowed, and the duty demand of Rs. 2,78,21,483/- was set aside.</description>
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    <pubDate>Fri, 08 Apr 2005 00:00:00 +0530</pubDate>
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      <description>The Tribunal held that the appellants were not entitled to exemption under Notification No. 108/95-C.E. due to the proviso to Section 5A of the Central Excise Act. However, the duty was calculated as per Notification No. 84/97-Cus., resulting in nil duty for goods supplied to projects financed by the World Bank or Asian Development Bank. The appeal was allowed, and the duty demand of Rs. 2,78,21,483/- was set aside.</description>
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