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2000 (10) TMI 780 - Commissioner - CustomsExtract: .......d be imported to be covered by the ambit of the Notification is totally without any basis and is not supported by either the wordings of the Notification or any Circular/ Clarifications issued by any authority. As such, the order of the lower Authority is not maintainable. 8. emsp Accordingly, I allow the appeal and set aside the order-in-original.
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