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1992 (8) TMI 176 - AT - CustomsExtract: .......dhiana from the side of the department. This certificate clearly supports the view of the appellants. Therefore, having regard to the aforesaid, we are of the view that the benefit of Notification 108/89 read with 16/85 should be extended to the appellants. We order accordingly. 5. Appeal is thus allowed with consequential relief to the appellants.
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