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    <title>1995 (2) TMI 176 - CEGAT, NEW DELHI</title>
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    <description>The appeal was rejected, and the denial of exemption under Notification No. 66/82-C.E. was upheld. The Tribunal concluded that the boxes were printed and did not qualify for the exemption, based on the dictionary definition of printing and the lack of sufficient evidence to support the appellants&#039; claim of trade parlance. The Vice President concurred with the decision, emphasizing the appellants&#039; failure to prove the material was commercially considered unprinted and the insufficiency of letters from customers without additional evidence.</description>
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      <link>https://www.taxtmi.com/caselaws?id=84013</link>
      <description>The appeal was rejected, and the denial of exemption under Notification No. 66/82-C.E. was upheld. The Tribunal concluded that the boxes were printed and did not qualify for the exemption, based on the dictionary definition of printing and the lack of sufficient evidence to support the appellants&#039; claim of trade parlance. The Vice President concurred with the decision, emphasizing the appellants&#039; failure to prove the material was commercially considered unprinted and the insufficiency of letters from customers without additional evidence.</description>
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