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2005 (1) TMI 732 - CESTAT NEW DELHIExtract: .......unal. The Tribunal held that there was no material produced by the Revenue that the cartons are not actually exported out of the country along with shoe. The exported goods are not taken into account while eligibility of small scale exemption. In view of the above decision of the Tribunal, we find no merit in the appeals. The appeals are dismissed.
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