Import duty exemption conditions not satisfied, leaving the exemption claim rejected and the appeal dismissed.

The dispute concerned whether the appellant satisfied the pre-conditions for import duty exemption. The respondent's position that the exemption conditions were not met was accepted, and no error was found in the Tribunal's final order rejecting the exemption claim. As a result, the appellant was held not entitled to the import duty exemption, and the appeal was dismissed.

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Issues: Whether the appellant had fulfilled the pre-conditions for availing the import duty exemption.

Analysis: The respondent's contention that the conditions for the exemption were not satisfied was accepted, and no error was found in the final order of the Tribunal rejecting the claim to exemption.

Conclusion: The appellant was not entitled to the import duty exemption, and the appeal was dismissed.

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