Appellant Entitled to Duty Exemption for Exports Under Valid Annexure 1 Certificate per Notification 43/2001 CE (NT.

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....Procurement of inputs without payment of duty - export of exempted goods - when such Annexure 1 certificate continued to be live and are not cancelled or declared void by department after following due procedure. The clearances effected on the strength of such annexure by the appellant cannot be denied the benefit of exemption provided by notification 43/2001 CE (NT) dated 26.06.2001. - AT....