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2017 (9) TMI 1723 - CESTAT CHENNAIWhether the bought-out goods are eligible for exemption under Notification No. 22/2003? Held that:- The appeal is of the year 2009 and it has been pending before the Tribunal. Ahead of the transition of Indirect Tax to GST, this Tribunal has been given a mandate to dispose of all old cases - it would be appropriate and prudent to close the file for the purpose of statistics - the appeal is disposed as file closed.
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