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2001 (8) TMI 168 - AT - Central ExciseExtract: .......nt of duty is concerned since the imported goods were to be converted into agglomeration and granules for the purpose of export, there is no question of demand of duty. In the circumstances we direct the authorities concerned to get the goods fully mutilated and see that the converted goods are exported. 7. The appeal is allowed in the above terms.
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