2004 (7) TMI 525

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..... rder per : S.S. Sekhon, Member (T)]. Appellants are texturisers of Polyester yarn and had undertaken texturising of POY received as imported under DEEC Scheme; texturised the same and then exported by the DEEC license holder. The department demanded duty on such Texturised yarn as it was found that the texturised yarn was not exempt under the provision of Notfn. No. 178/83 having been textur .....

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..... iners in their own factory. The exports by Merchant Exporter M/s. Alex Impex from factory of appellant was thereafter made. There is no finding of Textured goods having been diverted to Domestic area. There is therefore no cause for invoking duty on the goods so exported, even if they were not eligible to Notification No. 178/83. No penalty is called for. The order is set aside and appeal is to be .....

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