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    <title>2007 (3) TMI 151 -  CESTAT, CHENNAI</title>
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    <description>The Tribunal set aside the Commissioner&#039;s decision denying SSI exemption based on the inclusion of printed cartons&#039; value in export clearances. It upheld the validity of Form-H certificates as proof of export for registered units, citing CBEC circulars and CST rules. The Tribunal remanded the case for verification of export details using Form-H certificates, granting the appellants a chance to present evidence. The decision did not address the imposition of interest and penalties or the time-barred duty demand. The appeal was allowed for further proceedings.</description>
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    <pubDate>Sat, 31 Mar 2007 00:00:00 +0530</pubDate>
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      <title>2007 (3) TMI 151 -  CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=2200</link>
      <description>The Tribunal set aside the Commissioner&#039;s decision denying SSI exemption based on the inclusion of printed cartons&#039; value in export clearances. It upheld the validity of Form-H certificates as proof of export for registered units, citing CBEC circulars and CST rules. The Tribunal remanded the case for verification of export details using Form-H certificates, granting the appellants a chance to present evidence. The decision did not address the imposition of interest and penalties or the time-barred duty demand. The appeal was allowed for further proceedings.</description>
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      <pubDate>Sat, 31 Mar 2007 00:00:00 +0530</pubDate>
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