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    <title>2010 (9) TMI 370 - CESTAT, BANGALORE</title>
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    <description>Export duty exemption under Notification No. 62/2007-Cus. depended on whether the re-test established Fe content below 62%, and the recorded re-test results of 61.0% and 60.8% satisfied that condition. On that basis, the exporter was treated as eligible for the exemption, making the differential duty demand unsustainable. Remand was declined because the decisive re-test outcome was already on record and no useful purpose would be served by sending the matter back.</description>
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      <description>Export duty exemption under Notification No. 62/2007-Cus. depended on whether the re-test established Fe content below 62%, and the recorded re-test results of 61.0% and 60.8% satisfied that condition. On that basis, the exporter was treated as eligible for the exemption, making the differential duty demand unsustainable. Remand was declined because the decisive re-test outcome was already on record and no useful purpose would be served by sending the matter back.</description>
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