2006 (1) TMI 400
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.... per : P.G. Chacko, Member (J)]. - The appellant is a manufacturer of cotton fabric, a dutiable product. During June, 2003 to Feb. 2004, they procured their 'input' (cotton yarn) duty-free and utilised the same in the manufacture of the above goods, which were supplied, without payment of duty, to an exporter of garments (made-up articles). The appellant claimed the benefit of Rule 19(2) of....




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