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1998 (1) TMI 215 - CEGAT, NEW DELHIExtract: .......for re-processing less mandatory. I find that the cases relied on by ld. Advocate do not relate to the situation in the instant case, viz. processing and clearing of the goods after a period of six months as required under Rule 173L(3). 6. emsp In the above view of the matter I do not find any merit in this appeal. The same is accordingly rejected.
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