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    <title>2012 (2) TMI 143 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal, citing Bombay High Court and Himachal Pradesh High Court decisions, ruled that samples kept for testing within a factory without being cleared were not subject to duty payment. The appellants, engaged in manufacturing medicines, successfully argued that no duty was payable on such samples. The Tribunal granted an unconditional stay petition in favor of the appellants, emphasizing the importance of legal precedents in tax disputes for consistent application of tax laws.</description>
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      <description>The Tribunal, citing Bombay High Court and Himachal Pradesh High Court decisions, ruled that samples kept for testing within a factory without being cleared were not subject to duty payment. The appellants, engaged in manufacturing medicines, successfully argued that no duty was payable on such samples. The Tribunal granted an unconditional stay petition in favor of the appellants, emphasizing the importance of legal precedents in tax disputes for consistent application of tax laws.</description>
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