2011 (7) TMI 367

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....ndent Per Jyoti Balasundaram  The benefit of exemption in terms of Notification No. 32/97-Cus. dated 1.4.1997 has been denied to the appellants herein who imported unit soles (for shoes) free of duty under the notification for the purpose of job work namely use in the manufacture of men's shoes which they exported after satisfying the prescribed value addition of 10%, on the ground that th....