2003 (3) TMI 613

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..... der per : Gowri Shankar, Member (T)]. In the order impugned in this appeal, the Commissioner (Appeals) has overruled the decision of the Assistant Commissioner and held that the benefit of duty free clearances in terms of Rule 191BB was not available to the appellant in respect of 669.7 kgs. of polyester staple fibre for the reason that it did not possess, as specified in Notification 3/93 a .....

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..... yarn manufactured by the appellant out of fibre received would have been supplied to Kotak Co. for export by it in fulfilment of the export obligation. There is however no provision in the notification exempting goods supplied to a person other than the ultimate exporter who holds an advance licence. This may be an unintended lacuna in that notification. We have however to construe the notifica .....

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