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2006 (6) TMI 425 - AT - Central ExciseClearance made to the Domestic Tariff Area (DTA) in terms of the permission granted by the Development Commissioner, VEPZ, Visakhapatnam in terms of Paragraph 9.9 (b) of EXIM Policy 1997-2002 - demand of Customs duty - HELD THAT:- The Commissioner has accepted the permission granted by the Development Commissioner to clear the goods in DTA. There is no dispute in the fact that clearance has been made in terms of the permission granted. The Customs Department cannot take a view contrary to that of the Development Commissioner in interpreting the EXIM policy. The Commissioner has examined the issue in great detail and has dropped the proceedings. There is no merit in the appeal and the same is rejected.
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