2004 (7) TMI 525

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.....K. Chandan, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Appellants are texturisers of Polyester yarn and had undertaken texturising of POY received as imported under DEEC Scheme; texturised the same and then exported by the DEEC license holder. The department demanded duty on such Texturised yarn as it was found that the texturised yarn was not exempt under the provisi....