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2017 (3) TMI 1809 - CESTAT KOLKATAImport of GENIE Brand and Self propelled articulating Boom - benefit of N/N. 39/96-Cus., Sl. No. 10, condition 2(iii), dated 23-7-1996 denied - condition of the notification is that a certificate has to be given by an officer not below the rank of the Joint Secretary in the Ministry of Defence, whereas in the instant case, the certificate was produced by the appellant, issued by Air-Vice-Marshal in the Air Force Hq. - HELD THAT:- There is no dispute about the authenticity and genuineness of the certificate. Hence, there is no reason to deny the benefit of the exemption notification. The certificate was signed by an officer in the rank of a Major General. Appeal allowed - decided in favor of appellant.
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