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2017 (9) TMI 706

Head Note:
Exemption Notification 8/97 dated 1.3.1997 - eligibility for benefit - imported paper cones used for winding of yarn - the decision in the case of Commissioner of Central Excise, Pune-II Versus Abhishek Cotspin Mills Ltd. [2016 (8) TMI 979 - CESTAT MUMBAI] contested, where it was held that paper cones are packing materials, and were permitted to import the same as such without payment of duty - Held that: - the decision in the above case upheld - appeal dismissed.


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