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    <title>2006 (11) TMI 677 - CESTAT AHMEDABAD</title>
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    <description>Deemed export value was held includible while computing the 50% FOB limit available to a 100% Export Oriented Unit for domestic clearances. The Tribunal followed its earlier decisions on the same point and applied that view to the present dispute, accepting that deemed exports form part of the export value base for this purpose. The issue was decided in favour of the assessee, and the appeal was allowed with consequential relief, if any.</description>
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      <description>Deemed export value was held includible while computing the 50% FOB limit available to a 100% Export Oriented Unit for domestic clearances. The Tribunal followed its earlier decisions on the same point and applied that view to the present dispute, accepting that deemed exports form part of the export value base for this purpose. The issue was decided in favour of the assessee, and the appeal was allowed with consequential relief, if any.</description>
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