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2002 (9) TMI 155 - CEGAT, NEW DELHIExtract: ....... according to the facts of the case. Date of issue of the Bill of Entry may vary from case to case depending on the particular case. 6. Moreover, Trade Notice cannot take precedence over mandatory requirements. In this view of the matter we find no merits in the appeal filed by Revenue. In the circumstances, the appeal filed by Revenue is rejected.
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