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    <title>1983 (11) TMI 212 - CEGAT, NEW DELHI</title>
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    <description>Customs exemption entitlement was upheld where the appellants produced the required supporting documents before the appellate forum, and those materials were found sufficient to substantiate the exemption claim. The earlier rejection was set aside in substance because the appellants had not been given a proper opportunity to place the documents on record. On the facts before the Tribunal, the exemption notification applied and the claim for exemption was accepted.</description>
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      <title>1983 (11) TMI 212 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=82417</link>
      <description>Customs exemption entitlement was upheld where the appellants produced the required supporting documents before the appellate forum, and those materials were found sufficient to substantiate the exemption claim. The earlier rejection was set aside in substance because the appellants had not been given a proper opportunity to place the documents on record. On the facts before the Tribunal, the exemption notification applied and the claim for exemption was accepted.</description>
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