Appellant's Manufacturing Activity Qualifies for Duty Exemption Despite Missing Declaration, Per Notification No. 50/2003-C.E.

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....Area based exemption - When the Department at a later date took a view that the appellant’s activity amounted to manufacture, the benefit of duty exemption under Notification No. 50/2003-C.E. could not be denied just on the ground that before effecting clearances they did not file the required declaration. - AT....