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2011 (1) TMI 355 - CESTAT, AHMEDABADRe-import of exported goods - Exemption - Held that:- the exports initially made under DEEC have to be held as non DEEC exports, after de-logging, in which case the period of 3 years would be available for re-import of exported goods - The re-importation within 3 years was within the parameters of Notification No. 94/96-Cus., thus making the appellants entitled to the benefit of the same - Decided in favour of assessee.
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