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2013 (11) TMI 442 - CESTAT CHENNAIBenefit of Notification No.93/2004-Cus. - Import of raw sugar under advance licenses - Contravention of condition (v) of Notification No.93/2004 - Held that:- The fact that the goods manufactured out of raw sugar imported without payment of duty has been exported is not dispute. Further, it is not clear how the rebate claimed by the merchant exporter is a benefit that would not have been available to the applicant if the applicant was to export the goods. There is no Chapter Note under Chapter 17 of the Central Excise Tariff in relation to Heading 1701 to the effect that packing of sugar in polythene bags will amount to manufacture. We also note that the ARE-1 were signed by both the applicant and the merchant exporter and thus it is not as if the goods were being disposed of in the domestic market. The goods were cleared under an undertaking to export the goods and such exports have taken place - it is proper to waive the requirement of predeposit of dues arising from the impugned order for admission of the appeal - stay granted.
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