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1999 (10) TMI 470 - COMMISSIONER OF CUSTOMS (APPEALS), CALCUTTAExtract: .......drawback amount applicable at the relevant time to Case Alloy Permanent Magnets (in unmagnetised condition), as per the drawback claims of the appellant and as shown in relevant invoices/AR-4 duly verified/certified by the jurisdictional C. Excise Supdt. and in the shipping Bill, export for which was allowed by the concerned officer of the customs.
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