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2003 (8) TMI 424 - CESTAT, NEW DELHIExtract: .......ke action to recover the amount equal to the difference between duty leviable on such goods but for the exemption and that already paid at the time of importation. As the quantity received short has not been used for intended purpose the demand of duty has been rightly made under Rule 8 of the Customs Rule, 1996. The appeal is accordingly rejected.
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