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2009 (1) TMI 162 - CESTAT, AHMEDABADSSI notification No. 09/2003 - computation of value of total clearances - if the factory of the assessee is given on hire basis to various loan licensees, who manufacture the medicament themselves under their own brand name, then the total clearances being made from their factory are required to be taken into consideration for arriving at the eligibility criteria clearances - if the same assessee manufacture the goods under the brand name of these loan licensee, who may supply raw material themselves, such clearances have to be taken as clearance of brand name bearing clearances not entitled to exemption in terms of para 4 of notification ibid and thus not to be added in the total clearances of particular financial year
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