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    <title>1987 (2) TMI 356 - CEGAT, NEW DELHI</title>
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    <description>Entitlement to Notification No. 211/76-Cus. turned on whether the DEC and NMIC documents were available and filed in relation to the import. The Tribunal noted that both documents were already on record, that they pre-dated the importation, and that the respondent raised no objection to their consideration. On that basis, the claim to the notification benefit was treated as sustainable, and the impugned orders were set aside.</description>
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      <title>1987 (2) TMI 356 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=74363</link>
      <description>Entitlement to Notification No. 211/76-Cus. turned on whether the DEC and NMIC documents were available and filed in relation to the import. The Tribunal noted that both documents were already on record, that they pre-dated the importation, and that the respondent raised no objection to their consideration. On that basis, the claim to the notification benefit was treated as sustainable, and the impugned orders were set aside.</description>
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      <pubDate>Wed, 11 Feb 1987 00:00:00 +0530</pubDate>
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