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2007 (1) TMI 347

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.... Shri V.K. Agrawal, DR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The duty demand is in regard to cut tobacco supplied to an export processing unit. The supply was in terms of domestic procurement certificate issued by the procuring unit. That certificate had also the specific approval of appraiser of Customs. The duty demand is in regard to additional duty of excise (s....