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1988 (4) TMI 287 - AT - CustomsExtract: ....... that the goods have been used for the specified purpose. In the circumstances, we are of the view that the appellants are entitled to the benefit of the notification. 4. In the result, we set aside the orders of the lower authorities and allow the appeal with consequential relief to the appellants which shall be worked out by the Asstt. Collector.
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