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2003 (10) TMI 432 - AT - Central ExciseExtract: ....... in the computation of duty paid clearances. Following the ratio of the case laws cited, it is permissible to treat export under bond as duty paid clearance, since no duty is required to be paid on such export. 3. emsp In view of our finding as above, we set aside the impugned order and allow the appeal with consequential benefit to the appellants.
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