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2004 (12) TMI 162 - AT - CustomsExtract: .......pso facto lead to the conclusion that the goods are not meant exclusively for Non-O.D.S. technology. In fact the certificate granted by the Ministry are sufficient to hold that the goods are meant for Non-O.D.S. technology. 9. In view of the foregoing, we set aside the impugned order and allow the appeal with consequential relief to the appellants.
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