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2008 (9) TMI 252 - AT - CustomsExit from the 100% EOU scheme - duty liability to be paid by the appellants on the raw materials, in-process goods, finished goods and capital goods lying in stock – for valuation of goods lying in stock, value recommended by Chartered Engineer to be adopted in entirety and not in respect of selected items – when appellant is opting out of scheme, demand in respect of in-process goods not justified – in respect of finished goods rate of duty applied to be the aggregate of custom duty – in respect of value of imported goods at time of de-bonding, since the value at the time of import has been adopted, the dollar rate adopted at the time of import is correct
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