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1993 (10) TMI 307 - AT - CustomsExtract: .......9 of the Table thereto. The fact that the certificate from the Ministry of Petroleum was produced belatedly will not be a bar to the exemption in the circumstances as has been held by the Tribunal in similar situation in the case of Vaz Forwarding v. Collector of Customs, Bombay - 1983 (14) E.L.T. 2019 (T). The appeal is allowed in the above terms.
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