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    <title>2013 (12) TMI 978 - CESTAT CHENNAI</title>
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    <description>The Tribunal granted the waiver of pre-deposit of duty, interest, and penalty for the applicant, staying the recovery during the appeal process. The decision was based on the Tribunal&#039;s previous ruling in a similar case involving physician samples, where no further duty demand was required when manufactured under a contract with the brand owner on transaction value. The adjudicating authority&#039;s initial decision to drop the demand was upheld, following the precedent set by the Tribunal in the applicant&#039;s previous case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=241313</link>
      <description>The Tribunal granted the waiver of pre-deposit of duty, interest, and penalty for the applicant, staying the recovery during the appeal process. The decision was based on the Tribunal&#039;s previous ruling in a similar case involving physician samples, where no further duty demand was required when manufactured under a contract with the brand owner on transaction value. The adjudicating authority&#039;s initial decision to drop the demand was upheld, following the precedent set by the Tribunal in the applicant&#039;s previous case.</description>
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