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2017 (2) TMI 424 - AT - CustomsBenefit of N/N. 94/96 dated 16.12.1996 - export of agarbattis by SSI unit, which came back due to defects - denial on the ground that as per of the conditions laid down under Sl.No. (1) (e) of the said notification, such benefit is not permissible to SSI units for the goods exported under DEEC Scheme - Held that: - Every exemption being subjected to conditions prescribed by the notification, non-fulfilment thereof debars appellant to the notification benefit. Therefore, appellant is directed to plead before the ld. Commissioner (Appeals), as to the eligibility to the exemption under the notification and satisfy him on the compliance to the terms of notification both on substantial ground as well as on the limitation as per the proviso to the notification. - appeal allowed by way of remand.
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