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2016 (3) TMI 613 - AT - Central ExciseBenefit of exemption Notification No.6/2002-CE denied - demand of duty alongwith interest and imposed penalty - Held that:- We have already observed that the Condition of the notification is that the goods covered in any Chapter supplied through international competitive biddings is exempted, subject to the conditions, if the goods are exempted from custom duty. In the present case, the Adjudicating authority has accepted the fact that the Compressors are exempted from Customs duty and therefore, there is no reason to deny the benefit of exemption notification.- Decided in favour of assessee
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