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    <title>2004 (2) TMI 646 - CESTAT, MUMBAI</title>
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    <description>The Tribunal concluded that exporters were entitled to duty credit under the Pass Book Scheme as per the applicable Standard Input-Output Norms (SION) entries. The customs authorities could not question the credit once verified and granted by the designated authority. The appeals were allowed, and the impugned orders demanding duty recovery, interest, and penalties were set aside.</description>
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      <description>The Tribunal concluded that exporters were entitled to duty credit under the Pass Book Scheme as per the applicable Standard Input-Output Norms (SION) entries. The customs authorities could not question the credit once verified and granted by the designated authority. The appeals were allowed, and the impugned orders demanding duty recovery, interest, and penalties were set aside.</description>
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