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2003 (12) TMI 429 - CESTAT, CHENNAIExtract: .......LT 1022. Respectfully following the above judgments we hold that the tea put up in tea chests or gunny bags exceeding 20 Kgs. in weight and bearing name/mark of the company is not tea put up in unit container with brand name and are not liable to pay duty for the period from 2-6-98 to 23-6-98. The appeals are therefore allowed. Ordered accordingly.
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