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    <title>2006 (5) TMI 349 - CESTAT, MUMBAI</title>
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    <description>The Tribunal granted a total waiver of duty and penalties to M/s. Ultratech Cement Limited and others, dispensing with the pre-deposit requirement and staying the recovery pending appeals. The decision was based on the finding that duty-free material provided to a supporting manufacturer without the manufacturer&#039;s name on the license did not constitute sale or transfer, following legal interpretations and precedents. The judgment emphasized the fulfillment of export obligations and distinguished cases where duty-free materials were directly sold in violation of customs regulations.</description>
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      <link>https://www.taxtmi.com/caselaws?id=119195</link>
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      <pubDate>Fri, 26 May 2006 00:00:00 +0530</pubDate>
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