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2003 (4) TMI 354 - CEGAT, BANGALOREExtract: .......g the processes, permitted under Rule 173L, the goods have been removed on payment of duty. For this purpose, the matter is required to be remanded back to the original authority to determine whether the subject goods, after receipt in factory were subjected to any process and thereafter cleared on payment of duty. 4. emsp Appeal allowed as remand.
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