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1997 (5) TMI 180 - AT - CustomsExtract: .......lectron guns. Since however Notification 345/86 is a conditional notification, they would have to satisfy the Customs authorities that they are eligible to this exemption. We, therefore, set aside the impugned order and remand the matter to the Asstt. Collector for de novo decision after affording appellants a reasonable opportunity of being heard.
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