2003 (4) TMI 193

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....ber (T)]. - Shri Prakash Shah, learned Advocate, for the appellants states that the appellants have exported the input after some modification. The department has alleged that the inputs have not been used in the manufacture of finished goods and the same has been exported as such. It is the contention of the learned Advocate that under the Rules even the input can be exported as such with the con....