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2002 (2) TMI 192 - AT - CustomsExtract: .......this case and the use of the software data processing in the case before us to conclude that the benefit of notification is available even after insertion of the explanation clause to Notification 11/93-Cus. and would cover three BE herein. 5. In view of our findings, the appeal has to be allowed after setting aside the orders. Ordered accordingly.
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