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2011 (8) TMI 670 - CESTAT, MUMBAIDuty exemption under Notification No.46/2002 - Import of hydroxy ethyl cellulose under DFRC certificate - Revenue held there was no nexus between the export product and the goods imported under the said licence thus rejected claim - Held That:- Export product has not been subjected to any test at the time of export and, therefore, it is not possible to know at this point of time that what did the export product contain. In the absence of a positive finding that the export product did not contain hydroxy ethyl cellulose, it will not be possible to deny the benefit to import hydroxy ethyl cellulose as the certificate granted clearly permits the import of the said product.
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