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2004 (2) TMI 399 - AT - CustomsExtract: .......them has rightly been made in pursuance of Rule 8 of the Customs Rules, 1996 read with Notification No. 16/2000. The decision in the case of National Organic Chemicals Ltd. is not applicable to the facts of the present matter as the facts are different as in that matter the discharge certificate was a notional one. Accordingly we reject the appeal.
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