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Issues: Whether the value of deemed export is to be treated as export for the purpose of computing the 50% limit of FOB value available for domestic clearances by a 100% Export Oriented Unit.
Analysis: The Tribunal noted that the issue was already covered by its earlier decisions, which held that deemed export value must be included while determining the 50% of FOB value permitted for sale in the domestic market. Following those decisions, the Tribunal applied the same view to the present case.
Conclusion: The issue was decided in favour of the assessee, and the appeal was allowed with consequential relief, if any.
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