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2006 (1) TMI 381 - CESTAT, MUMBAIExtract: ....... for home consumption, for the purpose of the notification, shall include clearances for export to Bhutan and Nepal, and the goods in the present case were not exported either to Bhutan or Nepal by the merchant exporters. 3. emsp We, therefore, waive pre-deposit of duty and penalty and stay recovery thereof pending the appeal. (Pronounced in Court)
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