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    <description>The Appellate Tribunal CESTAT NEW DELHI directed the applicant to deposit Rs. 1,50,000 within six weeks, with the remaining amount of duty, interest, and penalties amounting to Rs. 3,51,203 waived upon compliance. The tribunal considered the paint used as a consumable for providing maintenance and repair services, not sold separately.</description>
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      <description>The Appellate Tribunal CESTAT NEW DELHI directed the applicant to deposit Rs. 1,50,000 within six weeks, with the remaining amount of duty, interest, and penalties amounting to Rs. 3,51,203 waived upon compliance. The tribunal considered the paint used as a consumable for providing maintenance and repair services, not sold separately.</description>
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