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    <title>2015 (4) TMI 276 - CESTAT MUMBAI</title>
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    <description>Amended SSI exemption for packing material bearing customers&#039; brand names was treated, on a prima facie basis, as extending to manufacturers of packing material used for packing the final product of the brand owner. The tribunal considered the repeated amendments to the notification and held that the legislative intent supported interim relief. As a result, the applicants were found to have made out a prima facie case for complete waiver of pre-deposit and stay of recovery during pendency of the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=258394</link>
      <description>Amended SSI exemption for packing material bearing customers&#039; brand names was treated, on a prima facie basis, as extending to manufacturers of packing material used for packing the final product of the brand owner. The tribunal considered the repeated amendments to the notification and held that the legislative intent supported interim relief. As a result, the applicants were found to have made out a prima facie case for complete waiver of pre-deposit and stay of recovery during pendency of the appeal.</description>
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