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2006 (5) TMI 277 - AT - CustomsExtract: ....... allow the DEPB benefit where the appellant is able to establish with reference to their documents that they are entitled for DEPB benefit. Only in case of composite articles DEPB benefit should not be allowed as no inspection and weighment was done at the time of export. Ordered accordingly. Order dictated and pronounced in open Court on 5-5-2006.
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