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2007 (11) TMI 167 - AT - CustomsAnti-dumping duty on Theophylline Anhydrous imported from China as imposed u/not. 3/01 - In our opinion Theophylline Anhydrous BP which was imported having been subjected to pulverization, repacking and labelling by SEZ unit and thus converted as Theophylline Anhydrous IP and cleared from SEZ cannot be treated as imported from China - clearances from SEZ unit is of a product different from what was imported from China – anti-dumping duty not imposable
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