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Export Oriented Unit Ineligible for SSI Exemption Due to Non-Compliance with CT-3 Procedure, Goods Counted in Threshold Limit.

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....100% EOU - SSI exemption - assessee-Appellants are not eligible for the deduction under EOU. Inasmuch as the assessee-Appellants did not follow the CT-3 procedure, the goods will have to be included in the threshold limit of SSI Exemption - AT....