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2003 (11) TMI 189 - CESTAT, NEW DELHIExtract: .......re clearing their final product exempted from payment of duty. In such a case, the provisions of Rule 57AD are not applicable. The subsequent clearance of the goods on payment of duty, after exhausting the exemption limit, will not make the provisions of Rule 57AD applicable. Accordingly, we set aside the impugned orders and allow both the appeals.
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