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2009 (2) TMI 152 - CESTAT, NEW DELHI100% EOU – when there is a specific entry in the notification and purport of the notification is very clear entrusting a duty to the committee called Board of Approval, the appellant should not be denied of benefit of the Notification No. 52/03 dated 31-3-03 when approval was granted - Sr. No.17 of Annexure-1 of the notification mandates that the goods are entitled to the concession if those are required in relation to production of export goods. It appears that the Board of Approval has applied their mind by conveying the approval on testing that the goods to be inevitably used for the purpose laid down under Sr. No. 17 of Annexure-1 of the concerned notification - Therefore, there is no need to examine further as to requirement the goods to the production when Revenue has not ruled out by any scientific test or by any expert opinion to the contrary. – Exemption allowed.
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