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1997 (7) TMI 271 - CEGAT, NEW DELHIExtract: ....... the duty was payable in the event of failure to re-export, which would have been levied but for the exemption. The exemption was conditional and this condition of levy of the duty when imported into India is built in the notification itself. 11. emsp In view of the above discussion, we do not find any merit in this appeal and the same is rejected.
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