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    <description>The Tribunal upheld the impugned order, ruling that the value of goods exported to Nepal under Bond must be included in the computation of clearances for home consumption as per Explanation V of Notification No. 1/93-C.E. The decision was based on the clear language of the Explanation, which mandates such inclusion without ambiguity, resulting in the dismissal of the appeal filed by the Appellants.</description>
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