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2010 (9) TMI 465 - AT - CustomsDemand - There is no dispute that the said goods had reached the factory premises and were destroyed by fire due to short circuit - As the issue in this case is regarding the benefit of Notification No. 32/97 - The first condition of Condition No. (iii) of the notification is not fulfilled by the appellant as the raw material which were destroyed during the fire, could not be ‘utilized only for discharge of export obligation - Demand confirmed - decided against the assessee.
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