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The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the goods were cleared under the advance authorization scheme, according to which all the duties are.

Manish jainService tax appellate tribunalAhmedabad benchRamesh nairJudicial memberTechnical memberExport obligationAdvance authorization schemeRolled flat productsAnti dumping dutyCustoms actFor appellant