The Tribunal has held that clearance of plastic in both units owned by members of the same family cannot be clubbed in the absence of mutuality of interest
The Allahabad bench of Customs, Excise And Service Tax Appellate Tribunal ( CESTAT ) has held that clearance of plastic in both units owned by members of the same family cannot be clubbed in the absence of mutuality of interest. M/s TSM Plastics, the Appellant-I is engaged in the manufacture of Plastic caps & Other plastic…
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