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    <title>Duty Demand Unjustified for 100% EOU; PFY/PTY Rightfully Procured Under CT 3 Certificates.</title>
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    <description>100% EOU - diversion of imported material - Appellants have been able to prove that PFY/PTY is the raw material and they have procured these raw materials on the strength of CT 3 issued by appellant for procurement of the same, therefore, the duty cannot be demanded from the appellants - AT</description>
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      <description>100% EOU - diversion of imported material - Appellants have been able to prove that PFY/PTY is the raw material and they have procured these raw materials on the strength of CT 3 issued by appellant for procurement of the same, therefore, the duty cannot be demanded from the appellants - AT</description>
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