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2002 (12) TMI 537 - CEGAT, MUMBAIExtract: .......and perusal of case records, we remand the matter to the Adjudicating authority for considering the claim of the appellants that the goods were cleared from the warehouse to the E.O.U. and therefore they remain exempt under Notification No. 13-Cus., dated 9-2-1981 subject to conditions stipulated therein. 4. emsp Appeal is allowed by way of remand.
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