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2000 (9) TMI 116 - CEGAT, MUMBAIExtract: .......xemption of goods from duty does not mean that they are not liable to duty at all. The manufacturer can pay duty notwithstanding such exemption. It would then follow that what was paid by the manufacturer of the goods was duty and the respondent was entitled to take credit of the duty so paid. 3. 8194 We decline to interfere and dismiss the appeal.
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