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1997 (3) TMI 197 - CEGAT, NEW DELHIExtract: .......fter fertilisation rdquo . The semen which is exempted by Notification is entirely different from the frozen embryo. The benefit of exemption Notification therefore, cannot extend to such frozen embryos as have been imported. 7. emsp In the result, for the reasons mentioned hereinbefore, we allow the Revenue appeal and set aside the impugned order.
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