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    <title>1995 (6) TMI 113 - CEGAT, MADRAS</title>
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    <description>Prima facie eligibility for exemption under Notification No. 175/86 was accepted despite use of a foreign brand name, because the Tribunal noted conflicting views on whether such use disqualifies the assessee only when the brand owner is in India. On that prima facie basis, and in light of divergent Tribunal decisions, pre-deposit of duty and penalty was waived and recovery of the disputed amounts was stayed pending appeal.</description>
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      <description>Prima facie eligibility for exemption under Notification No. 175/86 was accepted despite use of a foreign brand name, because the Tribunal noted conflicting views on whether such use disqualifies the assessee only when the brand owner is in India. On that prima facie basis, and in light of divergent Tribunal decisions, pre-deposit of duty and penalty was waived and recovery of the disputed amounts was stayed pending appeal.</description>
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