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2007 (5) TMI 392 - AT - Central ExciseEXIM - Import of moulds and dies, capital goods - Held that: - N/N. 53/97-Cus provides for levy of duty only on raw materials, components, spares and consumables for failure to achieve NFEP and there is no provision in the Notification for demand of duty on capital goods in the event of unit failing to achieve NFEP - demand set aside - appeal dismissed - decided against Revenue.
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