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2013 (12) TMI 933 - AT - Central ExciseInclusion of value of deemed export - Whether value of deemed export is required to be excluded while determining FOB value of export for the purpose of computation of value of the Exim Policy – Following M/s. Amitex Silk Mills P. Ltd. vs. CCE, Surat-II-I [2007 (7) TMI 279 - CESTAT, AHMEDABAD] - the value of deemed export should be included while determining the FOB value of export – Decided against Revenue.
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