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2008 (2) TMI 241 - AT - CustomsQuantum of import used - allegation that the Appellant made violation of standard input-output norm in respect of imported material – revenue contend that assessee is showing excess consumption of the imported material but in reality he is diverting the imported material, so they were not entitled to concessional rate of duty as per not. 46/96 – allegation was not proved by revenue - terms of Notification was well complied by the appellant so appeal is allowed – demand not justified
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