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    <title>2004 (3) TMI 100 - AUTHORITY FOR ADVANCE RULINGS</title>
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    <description>The Authority ruled that M/s. A. Tex (India) Private Limited was not eligible for duty-free clearance of specified items from a Customs Bonded Warehouse to bona fide exporters as they did not meet the conditions under the Main Exemption Notification. The applicant could not clear the imported items duty-free for supply to eligible exporters, and neither the applicant nor their purchasers could avail the duty-free benefit due to not being bona fide exporters or meeting the necessary conditions.</description>
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      <description>The Authority ruled that M/s. A. Tex (India) Private Limited was not eligible for duty-free clearance of specified items from a Customs Bonded Warehouse to bona fide exporters as they did not meet the conditions under the Main Exemption Notification. The applicant could not clear the imported items duty-free for supply to eligible exporters, and neither the applicant nor their purchasers could avail the duty-free benefit due to not being bona fide exporters or meeting the necessary conditions.</description>
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