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2008 (4) TMI 172 - CESTAT AHMEDABADDispute relates to the exemption notification 171/70, which grants exemption to samples drawn for the purposes of test - During the adjudication proceedings appellant took a categorical stand that the samples were never cleared by them out of the factory gate & were packed in a distinctly different packing from the regular trade packing and were marked as “samples not to be sold” – adjudicating authority has not rebutted the above stand taken by assessee - Revenue’s appeal rejected
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