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2015 (1) TMI 341 - CESTAT MUMBAIBusiness Auxiliary Service - marketing of agro-chemicals in the United States of America - registration from United States Environmental Protection Authority - To obtain this registration, they were required to provide technical data/information about the products. They obtained such information from the various other companies in USA by paying Data Access Fee - Held that:- Appellant has bought/procured technical data readily available from the company situated in USA. It is not a case where the technical data was generated by testing the products of the appellant and studying their effects on environment. The said testing was conducted much before the product was manufactured and it was done not keeping in mind the appellant’s requirement. The data is available off the shelf to all for a price. Therefore, we do not agree with the findings of the adjudicating authority that the access of data by the appellant comes within the purview of “Business Auxiliary Service”. Prima facie appellant had made out a strong case in their favour. - Stay granted.
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