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1993 (1) TMI 180 - CEGAT, BOMBAYExtract: ....... to be the compliance of the requirement of sub-rule (3) of Rule 173L. There is no allegation that no re-processing has been done within six months of re-entry of the goods in their Induri factory and accountal of re-processing not rendered within six months from the date of entry of the goods in Induri factory. In view of this, I allow the appeal.
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