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2008 (9) TMI 266 - AT - Central ExciseLeviability to Additional Duty of Customs in respect of the goods cleared by EOU to domestic area - impugned items are entitled for the exemption under Central Excise Notifications No. 3/2001-C.E. and vide Notification No. 14/2002-C.E. - held that in such cases, the rate of duty should be the effective rate of duty as fixed under Exemption Notification and not tariff rate - In other words, if there is an exemption from Central Excise duty, then consequently, Additional Duty of Customs will also not be leviable which is equal to Central Excise duty
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