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1996 (10) TMI 293 - CEGAT, NEW DELHIExtract: .......)(b) is fully fulfilled and thus the respondent herein is entitled to the exemption under Notification No. 258/90-Cus., dated 23-10-1990. 7. emsp In view of the above findings, we do not find any legal or factual infirmity in the order of the ld. Commissioner (Appeals). 8. emsp In the result, the impugned order is upheld and the appeal is rejected.
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