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2008 (7) TMI 956 - SCH - CustomsWhether deemed exports has to be included for the purpose of determining entitlement in the DTA - the decision in the case of COMMISSIONER OF C. EX. & CUS., SURAT Versus AMITEX SILK MILLS P. LTD. [2007 (7) TMI 279 - CESTAT, AHMEDABAD] contested, where it was held that there is no infirmity in the order of the Commissioner in not demanding the duty on the raw materials which have gone into manufacture of finished products/wastes and rejects, which have been sold in DTA with the permission of the Development Commissioner - Held that: - the decision in the above case upheld - appeal dismissed.
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