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1991 (4) TMI 240 - AT - CustomsExtract: .......al in the decision quoted above, we hold that the NMI Certificate issued to the appellants after the clearance of the goods was acceptable for the purpose of exemption under Notification No. 70-Cus., dated 26-3-1981. 7. Accordingly, the appeal is allowed. The orders of the lower authorities are set aside with consequential relief to the appellants.
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