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<h1>Appeal denied due to incorrect license notification, upholding Commissioner's decision.</h1> The appeal was rejected by the Appellate Tribunal CESTAT, CHENNAI, as the license was issued under a different notification (No. 31/97) than the one ... Import - Advance licence - Customs exemption The appeal was rejected as the license was issued under a different notification (No. 31/97) than the one required for exemption under Notification No. 41/97. The Commissioner's decision was upheld by the Appellate Tribunal CESTAT, CHENNAI.
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