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    <title>2018 (7) TMI 85 - CESTAT CHENNAI</title>
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    <description>The Tribunal remanded the case to the adjudicating authority for a fresh review regarding whether repacking imported goods for a 100% EOU qualified as manufacturing by the appellant for duty exemption eligibility under Notification No. 22/2003. The Tribunal emphasized the necessity of a detailed examination of this aspect and allowed the appellant to provide further evidence to support their claim. The impugned order was set aside, and the appeal was granted for reconsideration by the adjudicating authority.</description>
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      <description>The Tribunal remanded the case to the adjudicating authority for a fresh review regarding whether repacking imported goods for a 100% EOU qualified as manufacturing by the appellant for duty exemption eligibility under Notification No. 22/2003. The Tribunal emphasized the necessity of a detailed examination of this aspect and allowed the appellant to provide further evidence to support their claim. The impugned order was set aside, and the appeal was granted for reconsideration by the adjudicating authority.</description>
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