Appellant EOU cleared goods duty-free under Notification No. 43/2001 for export by HLL; no duty demand justified.

100% EOU - Job work - Appellant EOU cleared the goods under Notification No. 43/2001 which was issued under Rule 19 of the Central Excise Rules and the goods were ultimately exported by HLL. Therefore, the question of demanding duty on the instant coffee powder ultimately exported does not arise - AT .....

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