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2007 (9) TMI 369 - AT - Central Excise100% EOU - DTA clearance - determination of FOB value of export to arrive at the quantum of eligible domestic clearances - deemed export - Held that: - If deemed exports are held to be not included, then the quantum of clearances permitted in DTA will be accordingly reduced - it can not be said that the raw materials have not been used for the intended purpose. Even if there was clearances in excess of permissible limit it may amount to be case of diversion of finished goods, the duty shall be payable in respect of finished goods and no duty become demandable on the raw material used in the manufacture of such diverted goods - appeal dismissed.
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