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2010 (8) TMI 885 - AT - Central ExciseValuation - inclusion of deemed exports in assessable value of DTA Clearance - It was alleged that such DTA sales of their goods against the deemed export was not eligible for the concessional rate of duty under N/N. 2/95-C.E., dated 1-4-1995 and N/N. 13/98-C.E., dated 2-6-1998 - Held that:- Tribunal in the case of Amitex Silk Mills Pvt. Ltd. v. CCE [2005 (10) TMI 128 - CESTAT, NEW DELHI] has held that while arriving at the 50% DTA sales, the value of deemed export is not to be excluded - appeal dismissed - decided against Revenue.
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