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1998 (1) TMI 193 - CEGAT, MUMBAIExtract: .......aving been reimported. We do not have enough material to set aside the finding of the Collector (Appeals). This is especially so in view of the position in law now being settled that it is upon the person claiming the benefit of the exemption of a notification to establish that he is covered by it. 5. emsp We decline to interfere. Appeal dismissed.
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