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1998 (9) TMI 225 - AT - CustomsExtract: ....... of Health, in addition to DGHS certificate produced by the appellants, is a post importation condition. This was not alleged in the show cause notice by Revenue at all nor found by the adjudicating authority. 9. emsp Consequently we set aside the impugned order. We allow the appeal and direct that the resultant relief be extended to the appellant.
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