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1985 (2) TMI 258 - CEGAT NEW DELHIExtract: ....... any enquiries that they institute in order to achieve this objective. Wherever it is established that the consignment of CAM or any part of it had been used in the manner designated by the exemption Notification 104/82-C.E. amended by 197/82-C.E., the exemption shall be extended to the CAM and refund shall be given of the appropriate sums of duty.
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