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2008 (2) TMI 237 - CESTAT, AHMEDABADDeemed export - imported duty free raw materials and also procured duty free materials from domestic sources – clearance of waste & rejects in DTA – demand on this waste & on raw material used in such waste – waste is cleared to DTA after permission from Development Commissioner – moreover, waste & rejects cleared are within permissible limit of 50% of exports – since raw material procured duty free was used for goods to be exported, impugned demand is not sustainable
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