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2003 (2) TMI 362 - CEGAT, NEW DELHIExtract: .......not a notification issued under Rule 8 or Section 5A of the Act, granting exemption from duty, the provision of Rule 57-C would not have applied to the goods cleared under that notification. Following the ratio of these decisions we do not find any reason to interfere with the impugned Order. Accordingly the appeal filed by the Revenue is rejected.
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