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    <title>2015 (1) TMI 28 - CESTAT MUMBAI</title>
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    <description>Gold potassium cyanide used in the manufacture of imitation jewellery was treated as an intermediate product arising during the course of that manufacturing process. On the facts recorded, the goods were produced in the factory as part of the manufacturing chain and were used in making the final product, so the Tribunal held that the exemption notification applied to them. The demand was therefore not sustainable, and the order dropping the demand was upheld.</description>
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