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1984 (3) TMI 245 - CEGAT, NEW DELHIExtract: .......e of clearance. He, however, stated that the Custom House is not strict in this matter and has been admitting the claims even though the certificates are produced after the clearance. Since the certificates would cover the goods in question and the exemption is applicable, the order of the Appellate Collector is set aside and the appeal is allowed.
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