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2008 (2) TMI 106 - CESTAT CHENNAIClearance of hinge unit components, for bicycles without payment of duty, to a bicycle manufacturer by claiming exemption in terms of Sl. No. 219A of the Table annexed to not. 6/2002 – exemption denied by revenue alleging that inputs used in mfg. of hinge unit assembly are not eligible for exemption u/not. 67/95- parts and accessories of bicycles of Headings 87.12 and 87.13 were chargeable to ‘nil’ rate of duty - goods are therefore exempt by virtue of Sl. No. 219A – assessee appeal allowed
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