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    <title>2007 (9) TMI 369 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal rejected the department&#039;s appeal, emphasizing that duty on raw materials should not be demanded when finished goods exceed the permissible limit for DTA clearance. The judgment stressed assessing duty based on actual raw material usage in manufacturing finished goods, rather than penalizing for excess clearances.</description>
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