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2011 (3) TMI 1092 - CESTAT, AHEMDABADRe-export - 100% EOU - Duty free imported raw material - Final product manufactured out of the said raw material was cleared by the appellant in DTA in terms of para 9.10 (b) of Exim Policy 1997-2002 under EEFC account - Commissioner confirming duty on the ground that clearances in DTA against foreign exchange cannot be treated as export - Held that:- The present proceedings are as a consequence of the passing of the earlier order confirming duty on the final product. The earlier order of the Commissioner confirming duty on the ground that clearances in DTA against foreign exchange cannot be treated as export stands set aside by the Tribunal vide its order No.A/1816-1833/WZB/05/C-III, dt.28.06.05. As such the entire basis of the present impugned order is no longer available with the setting aside of the earlier order of the Commissioner.
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