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    <title>2019 (5) TMI 449 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the Order-in-Appeal confirming duty demand against the appellant for exceeding the SSI exemption limit under Notification No. 8/2003-CE. It was found that the clearances to the 100% EOU sister concern should not be included in calculating the exemption limit. The appellant&#039;s documentation of goods used in the EOU&#039;s manufacturing process for export was deemed sufficient, leading to the appeal&#039;s success and granting of consequential relief.</description>
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      <description>The Tribunal set aside the Order-in-Appeal confirming duty demand against the appellant for exceeding the SSI exemption limit under Notification No. 8/2003-CE. It was found that the clearances to the 100% EOU sister concern should not be included in calculating the exemption limit. The appellant&#039;s documentation of goods used in the EOU&#039;s manufacturing process for export was deemed sufficient, leading to the appeal&#039;s success and granting of consequential relief.</description>
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