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1997 (12) TMI 394 - AT - CustomsExtract: .......U cleared for consumption in D.T.A. is not chargeable to Central Excise duty because of the constitutional provisions, other imported inputs such as bottles, corks, wire rods and foil will be chargeable to duty in terms of Section 68 of the Customs Act, 1962. 6. emsp Consequently, the impugned order is set aside and the Departmental Appeal allowed.
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