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2004 (5) TMI 360 - COMMISSIONER (APPEALS) OF CUSTOMS AND CENTRAL EXCIExtract: .......nge in nomenclature from ldquo Free Trade Zone rdquo to ldquo Special Economic Zone rdquo does not, by default, disentitle or whittle down the benefit of the Notification No. 82/92-C.E. available to the appellants unit. 18. emsp Accordingly, both the appeals are allowed in toto with consequential relief if any and the impugned orders are set aside.
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