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1993 (11) TMI 117 - CEGAT, MADRASExtract: .......ocessing as set out under Rule 173L. The learned JDR has mentioned that the goods after re-making were not sent back to the same buyer. I observe there is no requirement under Rule 173L that the goods should be sent back to the same buyer. In view of the above, I hold there is no force in the pleas of the Revenue and, therefore, dismiss the appeal.
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