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2013 (12) TMI 292 - CESTAT MUMBAIBenefit of Notification No. 148/94-Cus., dated 13-7-1994, Serial No. 8 - goods were provisionally released on an undertaking executed by the appellant that the imported goods will be distributed to the poor and the needy - Failure to produce registration certificate from the Ministry of Social Justice and Empowerment under Indo-US Agreement which is required for the purpose of availing the benefit of the notification - Held that:- As per Notification No. 148/94, serial No. 8, the only condition is that the assessee should be a registered society for free distribution to the poor and needy. As the appellant has produced the said certificate, therefore, the denial of benefit of exemption under Notification No. 148/94 is not justified as in the impugned order - Decided in favour of assessee.
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