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2012 (10) TMI 738 - CESTAT, MUMBAIDemand of duty – it was found that they had imported excess quantity of cartons and did not utilise the same in the packing of goods exported – Held that:- Export obligation have been fulfilled and the cartons have been used in the manufacture of export product, no violation of the terms and conditions of the exemption notification has been committed - duty demanded and confirmed by the department is merely on technical grounds without any legal basis or substance - appellant has utilised the imported cartons in the manufacture and export of Pears soap and they have not diverted or mis-used – in favor of assessee
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