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2008 (4) TMI 165 - AT - CustomsCVD charged on goods imported for use in mfg. of textile goods – exemption sought u/not. no. 4/06 as the goods in question was chargeable to ‘nil’ rate of excise duty – revenue plea is that exemption is subjected to condition that goods must be used in the same factory in which they were manufactured – respondent plea that ‘the same factory’ only means that the imported goods must be used in the factory of the importer where manufacturing activity takes place, is acceptable – exemption allowed
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