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2015 (10) TMI 445 - SC - Central ExciseWhether the goods cleared by the respondent in DTA in terms of paragraph 9.10 (b) of the EXIM Policy 2002-2007 with the permission of the Development Commissioner and against the payment in foreign exchange could be treated as “export” and, therefore, not liable to duty under the provisions of Section 3 of the Central Excise Act, 1944, by virtue of Notification No. 8/1997 - Held that:- question is answered in favour of the assessee by another judgment of this Court in 'Commissioner of Central Excise, Surat-I v. Favourite Industries' [2012 (4) TMI 65 - SUPREME COURT OF INDIA] - Decided against Revenue.
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