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Jayanti Food Processing (P) Ltd vs Commissioner Of Central Excise, ... on 22 August, 2007

5. We have also found strong support to the assessees case from the apex courts judgement in Jayanti Foods Processing case. In that case, the Counsel for the assessee had relied on Rule 34 (a) of the Standards of Weights & Measures (Packaged Commodities) Rules and pointed out that the goods in question was completely covered under the said Rule inasmuch as the package specifically declared that it was specially packed for Pepsi who wanted to supply the item as a free gift to ultimate consumers. The argument was accepted by the apex court.
Supreme Court of India Cites 19 - Cited by 56 - Full Document
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