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2013 (12) TMI 1400 - AT - CustomsWaiver of pre-deposit of duty - Exemption from Basic Customs Duty and CVD on the goods - Held that:- duty has been paid by making debit entry in the DEPB Scrip. Hence, prima facie we find no merit in the applicant’s case the goods in question are exempted from payment of duty therefore we find no ground to waive the pre-deposit of education cess in respect of duty paid on the goods in question - Decided against assessee.
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