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1997 (4) TMI 244 - CEGAT, NEW DELHIExtract: ....... authorised under the Solvent Extracted Oil, De-oiled Meal and Edible Flour (Control) Order, 1967 to extract, refine or use solvent extracted oils. Since at the material time they were not authorised persons to import such Rolls, the benefit of exemption has been correctly denied. In view of this, we reject the appeal and uphold the impugned order.
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