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2008 (3) TMI 199 - CESTAT MUMBAIRe-import - goods in the present case are not those which are wholly exempted from the Custom duty & Additional duty of customs and hence do not fall within the ambit of Serial No. 3 of Notification 34/98 to become eligible to exemption from SAD. Therefore, exemption from SAD is not available u/not. 34/98 – not. 94/96 exempts re-imported goods only from custom duty excluding SAD as is in excess of the custom duty, which is equal to amount of excise duty not paid
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