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    <description>The Supreme Court upheld the decision of the Customs, Excise and Gold (Control) Appellate Tribunal, dismissing the appeal for lacking merit. The ruling clarified that &#039;waste&#039; and &#039;rejects&#039; cleared by the assessee in the DTA are not considered in the DTA sales entitlement calculation of 50% of the FOB value of exports.</description>
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