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2004 (8) TMI 550 - CESTAT, MUMBAIExtract: .......he inputs were taken out for quality control test, they were not used for manufacture of Insulin Injections and were kept separately, which was a requirement under the relevant provisions of the Drugs and Cosmetics Rules, 1945. We, therefore, waive the requirement of pre-deposit of duty and penalty and stay the recovery thereof, pending the appeal.
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