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2016 (6) TMI 1232 - CESTAT NEW DELHI100% EOU - concessional rate of duty - N/N. 8/97, dated 1-3-1997 - rejected goods - it was alleged that in the guise of the price of rejected goods, the appellant had cleared fresh goods, in order to avail the concessional rate of duty - Held that: - On perusal of the quality control certificate and the sample copies of invoices produced by the appellant, I find that the reference of quality control certificates have been mentioned in the concerned invoices and as per the requirement of the notification there is endorsement in the invoice that the goods in the form of rejects were removed/sold in the Domestic Tariff Area. Since, the correlation of the goods with the quality control certificate have been established, denial of concession provided under N/N. 8/97, dated 1-3-1997 to the appellant is not proper and justified - appeal allowed - decided in favor of appellant.
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