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    <title>2015 (4) TMI 314 - CESTAT NEW DELHI</title>
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    <description>The tribunal held that clearances for loan licensees and goods manufactured through other manufacturers should not be included in the aggregate value for SSI exemption under Notification No. 9/03-CE. The appellant was deemed the manufacturer for goods produced for loan licensees and other manufacturers, and as duty was paid at normal rates for these goods, their value should not be considered in determining SSI exemption eligibility. The impugned order was set aside, and the appeal was allowed.</description>
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    <pubDate>Wed, 04 Feb 2015 00:00:00 +0530</pubDate>
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      <title>2015 (4) TMI 314 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=258432</link>
      <description>The tribunal held that clearances for loan licensees and goods manufactured through other manufacturers should not be included in the aggregate value for SSI exemption under Notification No. 9/03-CE. The appellant was deemed the manufacturer for goods produced for loan licensees and other manufacturers, and as duty was paid at normal rates for these goods, their value should not be considered in determining SSI exemption eligibility. The impugned order was set aside, and the appeal was allowed.</description>
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      <pubDate>Wed, 04 Feb 2015 00:00:00 +0530</pubDate>
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