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Appellant Granted Benefit Under Serial No. 216 Despite Not Claiming Exemption Due to Undisputed End Use of Goods.

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....Exemption under Notification No.21/2002-CUs dated 01/03/2002 - Since the end use not in dispute, the appellant would be entitled the benefit of Serial No. 216 even though they have not specifically claimed the exemption. - AT....

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