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    <title>2002 (11) TMI 722 - CEGAT, CHENNAI</title>
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    <description>Knitting machines imported under the EPCG scheme were treated as eligible for exemption under Notification No. 29/97 because they formed part of the actual manufacturing process for readymade garments meant for export. The fact that the machines produced knitted fabric requiring further processing did not defeat eligibility, since the scheme covered goods used in the manufacturing chain leading to the export product. Following prior decisions on the same issue, the exemption was held available to the importer.</description>
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      <description>Knitting machines imported under the EPCG scheme were treated as eligible for exemption under Notification No. 29/97 because they formed part of the actual manufacturing process for readymade garments meant for export. The fact that the machines produced knitted fabric requiring further processing did not defeat eligibility, since the scheme covered goods used in the manufacturing chain leading to the export product. Following prior decisions on the same issue, the exemption was held available to the importer.</description>
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