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2007 (10) TMI 207 - CESTAT, BANGALOREEOU - imported raw materials and CG u/not. 196/94-Cus. without payment of duty - Aqua Culture Industry - There was a viral disease and order of SC was also not in favour of the continuance of the Aqua Culture units, so export obligation could not be fulfilled – however, appellants actually commenced commercial production and they supplied the goods to the other exporters in India – hence, payment of duty at depreciated value is available from the date of commencement of commercial production
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