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2005 (4) TMI 491 - AT - Central Excise
The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellant, a manufacturer of electric fans, regarding the distribution of free diaries to dealers. The tribunal found that charging for printing dealer particulars on diaries is a separate activity from fan manufacturing, thus waiving the duty demand. Pre-deposits were not required, and recovery was stayed pending appeal disposal.
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