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2006 (1) TMI 420 - CESTAT, BANGALOREExtract: .......y 1(d), what is mentioned is Central Excise Duty. In fact, they are exempted from payment of Additional Duty of Customs. In that case, they are also exempted from SAD by Notification 23/2002-Cus. Revenue rsquo s appeal has no merits. Hence the same is dismissed. (Operative portion of this Order was pronounced in open court on conclusion of hearing)
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