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2003 (10) TMI 209 - AT - CustomsExtract: ....... In the present matter no such goods are involved as the duty is being demanded on the capital goods imported/procured indigenously without payment of duty. It is also not the case of the Revenue that the capital goods so imported/procured by the Unit have been removed from NEPZ. We, therefore, allow the appeals filed by M/s. Perfect Latex (P) Ltd.
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