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2008 (1) TMI 141 - CESTAT, CHENNAISSI exemption - there is no dispute that in the instant case the container in which the goods (paint) are presented for assessment, does not carry the brand name of another person - brand name “Sheenlac” belonging to the appellant’s marketing agency was affixed only on the secondary packing - Secondary packing was used only for convenience of transportation & is not reckoned for the purpose of determining the AV for levy of duty – SSI exemption u/not. 1/93 & 16/97 allowed
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