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    <title>2009 (6) TMI 974 - MADRAS HIGH COURT</title>
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    <description>The High Court of Madras upheld the decisions of the lower authorities in a case involving a manufacturer of medicines who claimed exemption from Central Excise duty. The Court affirmed that the manufacturer was entitled to a 40% discount on free samples and other items, which brought their turnover below the exemption limit. As a result, the appeal against the CESTAT order imposing duty was dismissed under Section 35G of the Central Excise Act.</description>
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      <description>The High Court of Madras upheld the decisions of the lower authorities in a case involving a manufacturer of medicines who claimed exemption from Central Excise duty. The Court affirmed that the manufacturer was entitled to a 40% discount on free samples and other items, which brought their turnover below the exemption limit. As a result, the appeal against the CESTAT order imposing duty was dismissed under Section 35G of the Central Excise Act.</description>
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