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<h1>Ruling: PVC pouches & key chains qualify as inputs for travel goods manufacturing under Rule 57A precedent</h1> The Tribunal determined that PVC pouches and key chains are eligible inputs for manufacturing travel goods under Rule 57A, following precedent on tool ... Reference to High Court - Modvat The judgment discussed the eligibility of PVC pouches and key chains as inputs in the manufacture of travel goods under Rule 57A. The Tribunal found that both items are eligible inputs, based on a previous decision regarding tool kits. The matter was referred to the High Court for further consideration.
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