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    <title>1998 (9) TMI 306 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal allowed the Revenue Appeal, setting aside the impugned order and restoring the Order-in-Original passed by the Assistant Collector. The Tribunal held that the benefits of Notification No. 47/84 were limited to aseptic packaging systems and did not extend to processing or sterilizing systems. Despite the use of the plural form &quot;systems&quot; in the Notification, the appellants were not entitled to the claimed benefit for the product preparation and sterilization systems.</description>
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      <title>1998 (9) TMI 306 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=90671</link>
      <description>The Tribunal allowed the Revenue Appeal, setting aside the impugned order and restoring the Order-in-Original passed by the Assistant Collector. The Tribunal held that the benefits of Notification No. 47/84 were limited to aseptic packaging systems and did not extend to processing or sterilizing systems. Despite the use of the plural form &quot;systems&quot; in the Notification, the appellants were not entitled to the claimed benefit for the product preparation and sterilization systems.</description>
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