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    <title>2017 (8) TMI 1163 - CESTAT CHENNAI</title>
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    <description>The Apex Court ruled that even cookies sold loose from the respondents&#039; outlets were not eligible for the SSI exemption. The Tribunal found that the cookies, although not physically stamped with the brand name, maintained a clear connection with the brand and were considered branded goods. Therefore, the respondents were not entitled to the SSI exemption on loose cookies sold in their outlets. The Revenue&#039;s appeal was allowed, setting aside the impugned order and restoring the Order-in-Original in favor of the Revenue.</description>
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    <pubDate>Fri, 16 Jun 2017 00:00:00 +0530</pubDate>
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      <title>2017 (8) TMI 1163 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=347105</link>
      <description>The Apex Court ruled that even cookies sold loose from the respondents&#039; outlets were not eligible for the SSI exemption. The Tribunal found that the cookies, although not physically stamped with the brand name, maintained a clear connection with the brand and were considered branded goods. Therefore, the respondents were not entitled to the SSI exemption on loose cookies sold in their outlets. The Revenue&#039;s appeal was allowed, setting aside the impugned order and restoring the Order-in-Original in favor of the Revenue.</description>
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      <pubDate>Fri, 16 Jun 2017 00:00:00 +0530</pubDate>
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