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    <title>1985 (10) TMI 193 - CEGAT, MADRAS</title>
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    <description>The Tribunal ruled in favor of the appellants for Alumina Ferric, Sodium Sulphate, China Clay, Glue Powder, Soap Stone Powder, Rosin, Acetic Acid, and Sulphamic Acid Powder, qualifying them as raw materials for paper production under Notification No. 201/79. However, Burnt Lime was deemed ineligible as a raw material for paper manufacture. The decision highlights the necessity of assessing each item&#039;s role in the manufacturing process to determine eligibility for benefits under relevant notifications, ensuring consistency and clarity in legal application.</description>
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    <pubDate>Fri, 18 Oct 1985 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=72155</link>
      <description>The Tribunal ruled in favor of the appellants for Alumina Ferric, Sodium Sulphate, China Clay, Glue Powder, Soap Stone Powder, Rosin, Acetic Acid, and Sulphamic Acid Powder, qualifying them as raw materials for paper production under Notification No. 201/79. However, Burnt Lime was deemed ineligible as a raw material for paper manufacture. The decision highlights the necessity of assessing each item&#039;s role in the manufacturing process to determine eligibility for benefits under relevant notifications, ensuring consistency and clarity in legal application.</description>
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      <pubDate>Fri, 18 Oct 1985 00:00:00 +0530</pubDate>
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