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2017 (4) TMI 988 - AT - Central Excise100% EOU - Benefit of N/N. 82/92-CE - case of Revenue is that assessee is entitled for exemption only from Basic Customs Duty and not from CVD and SAD, it was also alleged in the show cause notice that the appellant is not entitled for exemption for the reason that proper procedure for the clearance of goods against ARO has not been followed by the appellants - Held that: - it can be seen that the appellants have substantially complied with the procedure prescribed for removal of goods under exemption against the ARO, therefore it cannot be said that the appellants have not followed the procedure. Accordingly, for this reason the exemption cannot be denied - reliance was paced in the case of LIPY LISY PHARMACEUTICALS P. LTD. Versus COMMISSIONER OF C. EX., MUMBAI-VII [2004 (4) TMI 182 - CESTAT, NEW DELHI], where it was held that the provisions of Notification No.30/97 and 82/92 should be read harmoniously and supplies against Advance Release Order issued under Para 7.4 of Export-Import Policy should be treated as eligible for exemption from additional duty of customs also - appeal allowed - decided in favor of assessee.
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