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2008 (2) TMI 134 - AT - CustomsNon-fulfillment of export obligation - Comm.. (A) is not justified in holding that depreciated value is to be applied only up to the date of in principle de-bonding - contention of assessees that the depreciated value is to be taken into account upto the date of clearance of the goods & further, that, if the depreciated value is applicable upto the date of clearance, no duty would be payable, is acceptable - demand on capital goods set aside - duty on unused raw material with interest is upheld
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