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    <title>2014 (6) TMI 514 - CESTAT AHMEDABAD</title>
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    <description>An export oriented unit established a prima facie case for waiver of pre-deposit and stay of recovery on duty, interest and penalty relating to clearance of paper scrap to the domestic tariff area. The Tribunal noted that its earlier order had treated the appellant as an export oriented unit and had held that segregation of scrap in the factory amounted to manufacture during the relevant period. On that basis, clearance of paper waste into the domestic tariff area was considered permissible under the applicable Foreign Trade Policy for the period in question, and interim relief was granted by staying recovery pending disposal of the appeal.</description>
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      <title>2014 (6) TMI 514 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=248610</link>
      <description>An export oriented unit established a prima facie case for waiver of pre-deposit and stay of recovery on duty, interest and penalty relating to clearance of paper scrap to the domestic tariff area. The Tribunal noted that its earlier order had treated the appellant as an export oriented unit and had held that segregation of scrap in the factory amounted to manufacture during the relevant period. On that basis, clearance of paper waste into the domestic tariff area was considered permissible under the applicable Foreign Trade Policy for the period in question, and interim relief was granted by staying recovery pending disposal of the appeal.</description>
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