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    <description>The Appellate Tribunal CESTAT, Ahmedabad addressed the remission of duty for lost goods under Rule 21 of the Central Excise Rules, 2002 and the consideration of a concessional duty rate for goods lost in the Domestic Tariff Area. The Tribunal denied remission due to post-clearance loss but directed authorities to treat the loss as equivalent to clearance in DTA and assess eligibility for exemption under Notification No. 23/2003-C.E. for the lost goods.</description>
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