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    <title>2008 (9) TMI 631 - CESTAT, AHMEDABAD</title>
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    <description>Exempted goods were held eligible for clearance for export under bond, because the Tribunal found no valid basis to treat them differently from non-excisable goods cleared in bond. It rejected the departmental view that the bond facility was confined only to excisable and non-excisable goods manufactured in bond, and followed the cited High Court ruling supporting removal of exempted goods under bond. The appeal was allowed.</description>
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      <description>Exempted goods were held eligible for clearance for export under bond, because the Tribunal found no valid basis to treat them differently from non-excisable goods cleared in bond. It rejected the departmental view that the bond facility was confined only to excisable and non-excisable goods manufactured in bond, and followed the cited High Court ruling supporting removal of exempted goods under bond. The appeal was allowed.</description>
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