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    <title>2002 (12) TMI 187 - CEGAT, BANGALORE</title>
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    <description>Paper manufactured from waste paper was treated as eligible for exemption where the pulp-condition in the relevant notifications was satisfied. The Tribunal followed its earlier interpretation of Notifications Nos. 139/86-C.E., 22/94-C.E. and 73/95-C.E. and relied on departmental clarification that raw material not covered by bamboo, hardwoods or softwoods fell within unconventional raw material for these notifications. The exemption was therefore available to paper made out of waste paper.</description>
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      <link>https://www.taxtmi.com/caselaws?id=51789</link>
      <description>Paper manufactured from waste paper was treated as eligible for exemption where the pulp-condition in the relevant notifications was satisfied. The Tribunal followed its earlier interpretation of Notifications Nos. 139/86-C.E., 22/94-C.E. and 73/95-C.E. and relied on departmental clarification that raw material not covered by bamboo, hardwoods or softwoods fell within unconventional raw material for these notifications. The exemption was therefore available to paper made out of waste paper.</description>
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