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2004 (7) TMI 230 - AT - Central ExciseExtract: ....... is covered by the said provision. In case of doubt, or ambiguity, benefit of it must go to the State. In the present case as the appellant had not produced necessary certificate to show that the goods in question were supplied to the Project Financed by the Asian Development Bank, we find no infirmity in the impugned order, the appeal is rejected.
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