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2008 (11) TMI 186 - CESTAT, MUMBAIExemption from customs duty subject to specific use of the machinery – gem and jewellery machinery - Notification required that the machines should be used in the processing and manufacture of gem and jewellery for the purpose of export, for which purpose an undertaking was also required to be filed, it has to be considered that the machines could not have been used for any purpose other than export - Since the appellant himself is admitting that the machines were not used exclusively for the purpose of export, there has been a violation of condition of Notification - confiscation upheld – demand of differential duty upheld – redemption fine and penalties reduced.
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