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2015 (4) TMI 520 - CESTAT NEW DELHIDenial of Benefit of Notification No. 110/95-Cus. - Violation of condition of Notifications - Demand of differential duty - Held that:- Goods exported and counted towards fulfilment of export obligation were not manufactured in the factory where the capital goods imported under EPCG Scheme were installed: It is seen from the exemption notification 110/95-Cus. that "export obligation" in relation to importers other than those rendering services, means export to a place outside India of products manufactured with the use of capital goods imported, assembled or manufactured in terms of this notification. Thus it is evident that the condition of the exemption notification has been clearly violated rendering the appellant ineligible for the benefit of the said notification and as a consequence they become liable to pay differential duty. - no infirmity in the impugned order - Decided against assessee.
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