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    <title>2006 (1) TMI 277 - CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellant, M/s. Suprati Plastic Ltd., determining that the operations conducted on the raw materials in the EOU license constituted manufacturing activity. The Tribunal granted a waiver of duty and penalties, pending appeals, based on the broader interpretation of manufacturing activities in an EOU and the emergence of a new commercially identifiable product.</description>
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