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1988 (5) TMI 271 - AT - CustomsExtract: .......nt to such person without his having to make any claim in that behalf. This would mean that limitation would not apply in the aforesaid situation. We, therefore, accept the alternative claim of the appellants for benefit of exemption under Notification 234/82-C.E., dated 1-11-1982. 9. The appeal is disposed of in the foregoing terms and is allowed.
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