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2012 (11) TMI 877 - CESTAT, BANGALORETarget Plus Scheme - Notification No. 32/2005-Cus., dated 8-4-2005 - denial the benefit of the Notification and recovering duty on the imported item on the ground that the imported item did not have any nexus with the exported goods – Held that:- Input-Output Norms referred to by the learned counsel indicate nexus between the item (Palmolein) and the exported goods (Rice, Wheat etc.) which are within the same product group (viz. Food Products) - product group is mentioned in the condition sheet attached to the authorization letter issued by the DGFT to the appellant for utilizing duty credit - appellant has made out a case for waiver of pre-deposit - pre deposit waived.
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