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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2001 (2) TMI AT This

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2001 (2) TMI 534 - AT - Central Excise

Appellant sought refund of additional customs duty for goods claimed as ingot moulds, but claim rejected. Tribunal upheld rejection, stating imported copper tubes not considered ingot moulds per exemption conditions. Tribunal clarified factory of production in notification refers to moulds, not ingots. Appeal dismissed.

 

 

 

 

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