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    <title>2007 (2) TMI 478 - CESTAT, NEW DELHI</title>
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    <description>The appellant imported acrylic fibre without duty payment under an advance licence for manufacturing goods to be exported. Discrepancies in the composition of the exported goods led to a show-cause notice for customs duty on raw material not used in the exported goods. The appellant&#039;s request for retesting was denied, and their failure to demonstrate the use of imported raw material for the intended purpose resulted in the dismissal of the appeals seeking duty exemption benefits for manufacturing goods for export.</description>
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      <description>The appellant imported acrylic fibre without duty payment under an advance licence for manufacturing goods to be exported. Discrepancies in the composition of the exported goods led to a show-cause notice for customs duty on raw material not used in the exported goods. The appellant&#039;s request for retesting was denied, and their failure to demonstrate the use of imported raw material for the intended purpose resulted in the dismissal of the appeals seeking duty exemption benefits for manufacturing goods for export.</description>
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