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1997 (1) TMI 315 - CEGAT, MUMBAIExtract: ....... be noted that both are issued by the licensing authority. Since the licence was valid to cover the import of the goods, the DEEC certificate which contains the identical specifications, quantity etc. as in the licence, would be equally valid, and would cover the goods for the purposes of exemption. 8. emsp Appeal allowed. Impugned order set aside.
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