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Export Unit Entitled to Concessional Duty Rate Despite Lacking Specific DTA Sales Permission under Notification No. 23/2003 CE.

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....100% EOU - Concessional rate of duty - concessional Notification No. 23/2003 CE could not have been denied to the appellant only for the reason that they have not obtained the specific permission for sale of by-product under DTA - AT....

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