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2018 (12) TMI 9 - CESTAT KOLKATAConcessional rate of duty on wagons of pay-load not exceeding 60 MT - Benefit of N/N. 452/86-CE dated 20.11.1986 - Since the pay-load exceeded 60 MT, the department was of the view that the benefit of N/N. 452/86-CE dated 20.11.1986 will not be available to the respondent - Held that:- The declared pay-load capacity is 60 MT, in terms of the drawing and design submitted by Railways to the Respondent. The investigation carried out by the department has raised doubts that the pay-load capacity is in excess of 60 MT but only to the extend of 00.008 MT - the adjudicating authority has accepted the declaration of the pay-load capacity by Railway, there is no reason to interfere with the impugned order and the same is sustained - appeal dismissed - decided against Revenue.
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