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1996 (1) TMI 229 - CEGAT, NEW DELHIExtract: ....... correctly added in arriving at the value. There is no specific restriction on the quantum of duty as in the case of goods exported under claim for drawback in which case it has been provided that the duty payable on reimport is to be equal to the amount of drawback. In the circumstances, we uphold the order appealed against and dismiss the appeal.
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