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2008 (7) TMI 245 - CESTAT CHENNAIAppellate re-imported ‘Cone yarn’ - appellant cleared the re-imported goods availing exemption under Notification No.94/96 - held that Notification No. 94/96, dated 16-12-96 exempted re-imported goods from the BCD, countervailing duty and the SAD in excess of the amount of Central Excise duty not paid on the impugned goods - Revenue has no case that the assessee had not paid the Central excise duty due on the impugned goods – so demand of special additional duty is not sustainable
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