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2012 (10) TMI 112 - AT - CustomsBenefit of Notification - certificate of origin - benefit of Notification No. 85/2004-Cus., dated 31-8-2004 was not claimed by the respondents in the Bill of Entry filed by them – benefit claimed before the Commissioner (Appeals) - Held that:- merely because certificate was not produced before the Deputy Commissioner cannot be made a ground for denial of exemption benefit, if the same is otherwise available to the importer.
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