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    <title>2013 (9) TMI 842 - CESTAT NEW DELHI</title>
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    <description>The Tribunal granted a waiver for pre-deposit of duty demand, interest, and penalty to the appellant-manufacturer of plastic containers, caps, and bottles, allowing the appeals to proceed. The denial of SSI exemption under Notification No. 8/2003-C.E. was found unjustified based on notifications clarifying that using a brand name on packaging material supplied to the brand owner does not disqualify the manufacturer from SSI exemption. The Tribunal emphasized the unwarranted nature of the denial and scheduled further proceedings in favor of the appellant.</description>
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      <title>2013 (9) TMI 842 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=237410</link>
      <description>The Tribunal granted a waiver for pre-deposit of duty demand, interest, and penalty to the appellant-manufacturer of plastic containers, caps, and bottles, allowing the appeals to proceed. The denial of SSI exemption under Notification No. 8/2003-C.E. was found unjustified based on notifications clarifying that using a brand name on packaging material supplied to the brand owner does not disqualify the manufacturer from SSI exemption. The Tribunal emphasized the unwarranted nature of the denial and scheduled further proceedings in favor of the appellant.</description>
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