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1998 (11) TMI 302 - COMMISSIONER OF CUSTOMS & CENTRAL EXCISE (APPEALS)Extract: ....... sustainable. 9. emsp In view of above, I hold that the benefit of Notification No. 84/94-C.E., dated 11-4-1994 is available to them in the instant case subject to the observance of the conditions prescribed in the said notification. Consequently, the appellants are not required to follow the Chapter X procedure. Accordingly, the appeal is allowed.
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