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    <title>2005 (11) TMI 85 - HIGH COURT OF JUDICATURE OF MADHYA PRADESH</title>
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    <description>The High Court admitted the appeal and framed two substantial questions of law under Exemption Notification No. 1/93-C.E.: whether goods manufactured on job-work basis are to be treated as SAIL branded goods for the purposes of paragraph 4 and explanations (iii) and (ix), and whether the value of clearances of such branded goods must be included in computing the aggregate value of clearances for exemption. The Court did not decide either issue on merits and directed production of the CESTAT, New Delhi records for adjudication after examining the tribunal materials.</description>
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      <description>The High Court admitted the appeal and framed two substantial questions of law under Exemption Notification No. 1/93-C.E.: whether goods manufactured on job-work basis are to be treated as SAIL branded goods for the purposes of paragraph 4 and explanations (iii) and (ix), and whether the value of clearances of such branded goods must be included in computing the aggregate value of clearances for exemption. The Court did not decide either issue on merits and directed production of the CESTAT, New Delhi records for adjudication after examining the tribunal materials.</description>
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