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2008 (8) TMI 152 - CESTAT, CHENNAIImported “Betelnut” under job work contracts with foreign suppliers for the purpose of undertaking the job of manufacture of ‘Tannin’ for export to the raw material-suppliers - The imported raw material was cleared duty-free in terms of Notification No. 32/97-Cus. - allegation of waste material having been diverted to the local market without being destroyed in terms of condition No. (ii) of the Notification cannot be established by revenue - demand of duty & penalty cannot be sustained
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