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1986 (1) TMI 314 - AT - CustomsExtract: ....... notification cannot be upheld. 7. We, therefore, agree that the imported goods are entitled to the benefit of the Notification 35/79-Cus. In this view we set aside impugned order and direct the Assistant Collector of Customs to pass a fresh order granting the benefit to the appellants after examination of the Essentiality and End-use Certificates.
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