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    <title>2015 (11) TMI 313 - MADRAS HIGH COURT</title>
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    <description>The court upheld the validity of amending Notifications dated 17.07.2015 and 21.07.2015, finding them within the powers conferred by the Central Excise Act, 1944. It determined that the Notifications did not contravene the Customs Tariff Act, 1975, or GATT 1947. The court rejected claims of mala fide exercise of power, concluding that the Notifications aligned with the &quot;Make in India&quot; policy objective of maintaining a fair competitive environment for domestic manufacturers.</description>
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