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2006 (7) TMI 229

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Full Text of the Document

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....the assessee was entitled to exemption from excise duty under Notification dated 4-1-1995 on supply of goods to 100% Export Oriented Unit. The procedure for claiming exemption has been laid down, inter alia, under Rule 156B of the Central Excise Rules, 1944. The assessee is required to furnish certificate of re-warehousing within 90 days of removal of goods or such extended period as Commissioner ....