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2003 (6) TMI 260 - AT - CustomsExtract: .......ure that the declarations are put on the packages before they arrive in India. We do not find anything in these rules that provides that the retail price must be put on the imported goods only by their importer after their arrival in India. The benefit of the exemption could not therefore be denied. 7. emsp Appeal allowed. Impugned order set aside.
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