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1997 (3) TMI 205 - AT - Central ExciseExtract: .......lating to Import Trade Control Policy. We are of the view that merely because they could obtain goods under OGL would not be a reason for denying exemption particularly when examination report itself indicates the goods to be covered by S1. No. 22 of the Notification No. 125/86. In view of this, we set aside the impugned order and allow the appeal.
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