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2003 (11) TMI 505

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....r]. - Appellants had cleared Mono Ethylene Glycol (hereinafter referred to as MEG) on payment of duty. The truck met with an accident on the way, certain quantity of MEG was lost and the balance on delivery was found to be "off spec" and rejected and sent back to the factory of origin. On receipt of such 'off spec' MEG procedure of rectification and improvement of specification was undertaken an....

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