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2011 (4) TMI 894 - CESTAT, NEW DELHIImport of PVC tray for packing the handicrafts - disallowance of claim under Notification No.104/94-Cus dt.16.3.1994 - Held that:- If the appellant is in a position to establish export of said goods within six months from the date of importation from other collateral evidence the benefit of notification should be made available to the assessee. However the claim of the appellant does not stand examined by the lower authorities remand the matter to the adjudicating authority for examining claim of exemption of Notification No.104/94-Cus dt.16.3.1994. The original claim of the appellant under Notification No.21/2002-Cus dated 1.3.2002 stands rejected.
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