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2001 (10) TMI 668 - CEGAT, NEW DELHIExtract: .......ods sold in India as per the provisions of sub-paras (a), (b), (c) and (d) of Paragraph 9.9. of the EXIM Policy. As the goods were not cleared under the Paragraph 9.9 of the EXIM Policy 1997-2002, they are also not entitled for the benefit of this notification. In view of the above discussion, we find no merit in the appeal. The appeal is rejected.
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