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2003 (2) TMI 97 - AT - Central ExciseExtract: .......for the purpose of computing 50 limit of the FOB value for the purpose of sale to DTA. We also observe that the office of the Development Commissioner, NEPZ under its letter dated 19-12-2000, has clarified that the sale of waste is not to be included in the DTA sales permission. In view of this, we set aside the impugned order and allow the appeal.
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