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2009 (12) TMI 359 - CESTAT, CHENNAICarpet- Notification No. 1/95 dated 4-1-95- The respondents are a 100% EOU. They procured the impugned goods duty free under Notification No. 1/95 dated 4-1-95, against CT-3 certificate issued by the jurisdictional Range Officer. The refund claim has been rejected by the original authority holding that they are not entitled to the said exemption. The lower appellate authority has allowed the refund leading to this appeal by the Department. Held that- such anti static carpeting is required for use of EOU who are manufacturing optical goods, which in turn requires a dust free environment. Benefit of notification allowed.
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