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    <description>The Tribunal held that the appellant, a manufacturer of rubber compound, was not eligible for duty exemption under a job work basis due to the principal manufacturer&#039;s utilization of the rubber compound for finished products cleared at nil duty rate. The appellant was directed to deposit a specified amount within a stipulated timeframe, with the waiver of the remaining duty, interest, and penalty contingent upon compliance.</description>
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      <description>The Tribunal held that the appellant, a manufacturer of rubber compound, was not eligible for duty exemption under a job work basis due to the principal manufacturer&#039;s utilization of the rubber compound for finished products cleared at nil duty rate. The appellant was directed to deposit a specified amount within a stipulated timeframe, with the waiver of the remaining duty, interest, and penalty contingent upon compliance.</description>
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