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    <title>2000 (3) TMI 318 - CEGAT, CHENNAI</title>
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    <description>The Tribunal upheld the Revenue&#039;s appeal, setting aside the Order-in-Appeal that granted exemption under Notification No. 75/94-CX for Ayurvedic Medicaments. The dispute centered on whether the product must be sold under the exact name specified in authoritative texts to qualify for the exemption. The Tribunal ruled that deviations in product names from the authoritative texts were not permissible, leading to the denial of the exemption. The Commissioner&#039;s authorization was deemed proper, and the original Order-in-Original demanding the short levy amount was upheld, emphasizing strict adherence to notification requirements for excise duty exemptions.</description>
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    <pubDate>Tue, 14 Mar 2000 00:00:00 +0530</pubDate>
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      <title>2000 (3) TMI 318 - CEGAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=93507</link>
      <description>The Tribunal upheld the Revenue&#039;s appeal, setting aside the Order-in-Appeal that granted exemption under Notification No. 75/94-CX for Ayurvedic Medicaments. The dispute centered on whether the product must be sold under the exact name specified in authoritative texts to qualify for the exemption. The Tribunal ruled that deviations in product names from the authoritative texts were not permissible, leading to the denial of the exemption. The Commissioner&#039;s authorization was deemed proper, and the original Order-in-Original demanding the short levy amount was upheld, emphasizing strict adherence to notification requirements for excise duty exemptions.</description>
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      <pubDate>Tue, 14 Mar 2000 00:00:00 +0530</pubDate>
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